H Ltd purchased 13,500 shares of S Ltd on 01.07.2012 at a cost of ₹ 2,10,000. Following are the Balance Sheets of two companies as at 31.03.2017:

Other information:
(a) S Ltd had on 1.4.2016 ₹ 18,000 in General Reserve and ₹ 36,000 (Cr.) in Profit and Loss Account.
(b) In September 2016, S Ltd paid a dividend for the year 2015-16. H Ltd received ₹ 15,000 of such dividend and credited the same to its Investment Account.
(c) Plant and Machinery standing in the books of S Ltd at ₹ 1,20,000 on 01.04.2016 was revalued at ₹ 1,40,000 on the date of acquisition of shares. No addition or sale of machinery was made during the year.
(d) Stock of S Ltd included ₹ 9,600 purchased from H Ltd on which H Ltd made a profit of 20% on cost. Prepare Consolidated Balance Sheet of H Ltd with its subsidiary S Ltd as on 31.03.2017.

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Balance Sheets of H. Ltd. and S. Ltd. as at 31st March, 2017 H. Ltd. I. EQUITY AND LIABILITIES (1) Shareholders' Funds: Particulars (1) (a) Share Capital Equity Share of 10 each fully paid (b) Reserves and Surplus: General Reserve Profit and Loss Account Note No. (2) (3) 3,60,000 36,000 60,000 S. Ltd. ₹ (4) 1,80,000 30,000 60,000