The Balance Sheet of H Ltd. and S Ltd. as at 31st December, 2015 are as follows:

In the case of S Ltd., the profit for the year is ₹ 24,000 before transfer of ₹ 10,000 to General Reserve. H Ltd. acquired 90% of the shares in S Ltd. on 31st December 2014. ₹ 36,000 of the sundry assets of H Ltd. and ₹ 12,400 of S Ltd. are to be written-off out of current year’s profits. Prepare a Consolidated Balance Sheet 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 fully paid (b) Reserves and Surplus: Trade Payables-Creditors 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: (2) Current Assets : TOTAL General Reserve Profit and Loss Account (1.1.2015) Profit for the year 2015 (i) Tangible Assets (ii) Intangible Assets ---Goodwill (b) Non-current Investments - 18,000 Equity Shares in S. Ltd. Note No. (2) 4,00,000 36,000 34,000 15,000 - - 60,000 5,45,000 2,65,000 2,80,000 HE 5,45,000 S. Ltd. ₹ (4) 2,00,000 40,000 32,000 14,000 30,400 3,16,400 2,76,400 40,000 3,16,400