02: A Ltd. acquired 2,000 Equity Shares of 100 each in B Ltd. on 31.12.2016. The summarised Balance Sheets of the two companies as on 31.12.2017 were as follows: Balance Sheets of A Ltd. and B Ltd. as at 31st December, 2017 1. EQUITY AND LIABILITIES (1) Shareholders' Funds: Particulars (1) (a) Share Capital-Equity Shares of 100 each (b) Reserves and Surplus: Reserves Profit and Loss Account (2) Share Application Money Pending Allotment: (3) Non-current Liabilities: (4) Current Liabilities: TOTAL (a) Short-term Borrowings (b) Trade Payables - Sundry Creditors (c) Other Current Liabilities II. ASSETS (1) Non-current Assets: (a) Fixed Assets (i) Tangible Assets-Plant and Machinery (b) Non-current Investments-2.000 Equity Shares in B Ltd. at cost (2) Current Assets: (a) Other current assets TOTAL B Ltd. had a credit balance of Note A Ltd. No. (3) B Ltd. (2) (3) (4) 8.00.000 2,50,000 3,00,000 50,000 1,00,000 1,00,000 2,00,000 50,000 14,00,000 4,50,000 7,00,000 2.50.000 3,00,000 4,00,000 2,00,000 14,00,000 4,50,000 50,000 in the Reserves and 20,000 in the Profit and Loss Account when A Ltd. acquired shares in B Ltd. B Ltd. issued bonus shares in the ratio of one for every five shares held out of the profits earned during 2017. This is not shown in the above Balance Sheet of B Ltd. Prepare a Consolidated Balance Sheet of A Ltd. and its subsidiary, as on 31.12.2017, giving all necessary workings