On 1st January, 2013, A Ltd. acquired 8,000 shares of ₹ 10 each of B Ltd. at ₹ 90,000. The respective Balance Sheets as on 31st December, 2015 are given below:

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I. EQUITY AND LIABILITIES (1) Shareholders' Funds: Balance Sheets of A. Ltd. and B. Ltd. as at 31st December, 2015 A. Ltd. (₹) (3) (a) Share Capital --- Equity Share of ₹ 10 each fully paid (b) Reserves and Surplus: General Reserve TOTAL II. ASSETS (1) Non-current Assets : (a) Fixed Assets Particulars (1) (2) Share Application Money Pending Allotment : (3) Non-current Liabilities: (4) Current Liabilities: Profit and Loss Account TOTAL Trade Payables - Sundry Creditors (i) Tangible Assets (b) Non-current Investments -8,000 Equity Shares in S. Ltd. Others (2) Current Assets: (a) Inventories (b) Trade Receivables ---Debtors (c) Cash and Cash Equivalents -- Cash at Bank Note No. (2) 1,00,000 40,000 36,000 - 71,000 2,47,000 60,000 90,000 10,000 30,000 25,000 32,000 2,47,000 B. Ltd. ₹ (4) 1,00,000 26,000 35,000 - 48,000 2,09,000 1,10,000 - 15,000 40,000 20,000 24,000 2,09,000