Strong Ltd. acquired 3,200 Equity Shares of Weak Ltd. on December 31, 2015. The summarised Balance Sheet of the two companies as on the date are given below:

You are supplied with the following information:
(a) Weak Ltd. made a bonus issue on December 31, 2015, of one Equity Share for every four shares by its shareholders. This has not yet been accounted for.
(b) Sundry creditors of Strong Ltd. included ₹ 24,000 due to Weak Ltd.
(c) The directors have decided to revalue the land and buildings and plant and machinery of Weak Ltd. at ₹ 4,00,000 and ₹ 2,98,800 respectively. Prepare the Consolidated Balance Sheet as on December 31, 2015 with workings.

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Balance Sheets of Strong Ltd. and Weak ltd. as at 31st December, 2015 Note Strong Ltd. No. (2) (3) I. EQUITY AND LIABILITIES (1) Shareholders' Funds: (a) Share Capital -- Equity Share of 100 each fully paid (b) Reserves and Surplus: General Reserve (2) Share Application Money Pending Allotment: (3) Non-current Liabilities: (4) Current Liabilities: (a) Long-term Borrowings -- Bank Loan Particulars (1) TOTAL II. ASSETS (1) Non-current Assets : (a) Fixed Assets Profit and Loss Account (a) Trade Payables - Sundry Creditors (2) Current Assets: (i) Tangible Assets: TOTAL Bills Payable (including 6,000 to Strong Ltd.) Land and Buildings Plant and Machinery (b) Non-current Investments -3,200 Equity Shares in Weak Itd, at cost (a) Current Investments (b) Inventories (c) Trade Receivables -- Sundry Debtors Bills Receivable (including 6,000 from Weak Itd.) (d) Cash and Cash Equivalents - Cash at Bank 10,00,000 4,80,000 1,14,400 1,60,000 94,400 18,48,800 3,00,000 4,80,000 6,80,000 2,40,000 88,000 31,600 29,200 18,48,800 Weak Ltd. ₹ 4,00,000 3,40,000 72,000 — 1 18,000 16,800 8,46,800 3,60,000 3,18,800 -- 72,000 80,000 16,000 8,46,800