H Ltd. acquired 40,000 Equity Shares of S Ltd. on 1st January, 2015. The following are the Balance Sheets of the two companies as at 31st December, 2015:

(i) Bills receivables of H ltd. include ₹ 3,000 accepted by S Ltd.
(ii) Sundry Debtors of H Ltd. include ₹ 10,000 due from S Ltd.
(iii) Stock of S Ltd. include goods purchased from H Ltd. for ₹ 30,000 which were invoiced by H Ltd. at a profit of 25% on the invoice price. Prepare a Consolidated Balance Sheet of H Ltd. and its subsidiary S Ltd. as at 31st December, 2015.

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I. EQUITY AND LIABILITIES (1) Shareholders' Funds: Balance Sheets of H Ltd. and S Ltd. as at 31st December, 2015 H Ltd. (₹) (3) (a) Share Capital Equity Share of 10 each (b) Reserves and Surplus : Trade Payables : Sundry Creditors Bills Payable (2) Share Application Money Pending Allotment: (3) Non-current Liabilities: (4) Current Liabilities: Particulars (1) General Reserve (1.1.2015) Profit and Loss Balance (1.1.2015) Profits for the year 2015 TOTAL II. ASSETS (1) Non-current Assets: (a) Fixed Assets (i) Tangible Assets: Land and Building Plant and Machinery (b) Non-current Investments -40,000 Equity Shares in S Ltd. Note No. (2) 10,00,000 1,00,000 50,000 60,000 70,000 10,000 12,90,000 2,00,000 3,00,000 5,00,000 S Ltd. ₹ (4) 5,00,000 1,00,000 30,000 40,000 50,000 5,000 7,25,000 1,50,000 3,00,000 -