The Balance Sheets of Hot Ltd. and Cold Ltd. as on 31st March, 2016 were as follows:

Profits earned for the half-year ended on 30th September, 2015 were :
Hot Ltd. ---- ₹ 2,05,000; Cold Ltd. ---- ₹ 1,08,000.
The above profits have been arrived at after charging depreciation at 5% per annum on building, 15% per annum on machinery and 10% per annum on furniture. On 30th August, 2016 both companies declared and paid 15% dividend on equity shares for 2015-16. Goodwill of Cold Ltd. has been valued at ~ 1,00,000 and other fixed assets at 10% above their book values on 31st March, 2015. Preference shareholders of Cold Ltd. are to be allotted 10% preference shares of ₹ 100 each of Hot Ltd. and equity shareholders of Cold Ltd. are to receive requisite number of equity shares of Hot Ltd. valued at ₹ 15 per share in satisfaction of their claims. Prepare the Balance Sheet of Hot Ltd. as of 30th September, 2016 assuming absorbtion is throught by that date.

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I. EQUITY AND LIABILITIES (1) Shareholders' Funds: (a) Share Capital Balance Sheets of Hot Ltd. and Cold Ltd. as at 31st March, 2016 Note Hot Ltd. No. (2) Particulars TOTAL II. ASSETS (1) Non-current Assets: (a) Fixed Assets Equity Share of 10 each 10% Preference Share Capital of 100 each (b) Reserves and Surplus - General Reserve TOTAL (2) Share Application Money Pending Allotment : (3) Non-current Liabilities: (4) Current Liabilities: Profit and Loss Account (a) Trade Payables -- Sundry Creditors (i) Tangible Assets: Building Furniture Machinery (b) Non-current investments - 12,000 Equity Shares in Cold Ltd. (2) Current Assets: (a) Inventories (b) Trade receivables - Sundry Debtors (c) Cash and cash equivalents (3) 16,00,000 6,00,000 3,00,000 4,00,000 29,00,000 4,00,000 2,00,000 10,00,000 1,20,000 3,00,000 7,00,000 1,80,000 29,00,000 Cold Ltd. (₹) (4) 6,00,000 4,00,000 2,00,000 1,40,000 6,00,000 19,40,000 2,00,000 1,20,000 6,00,000 3,80,000 5,00,000 1,40,000 19,40,000