19 The following information was extracted from the books of A Limited group as on 31st March, 2017: A Ltd. B Ltd. C Ltd. * Profit and Loss Account: Balance on 31st March, 2017 after provision for dividends of 10% in respect of calendar year 2016-2017 but excluding dividend received Net trading profit eamed in 2015-2016 50,000 60.000 1,10,000 36,000 42.000 78,000 26,000 28.000 54,000 Less: Dividends of 10 per cent (received in 2016-2017) in respect of year 2015-2016 140,000) 70,000 (30,000) 48,000 (20,000) 34,000 Net trading profit eamed in 2016-2017 (before taking into account dividends of 10 per cent in respect of year 2016- 2017) 50,000 1,20,000 50,000 98,000 30.000 64,000 Dividends Received: From 8 Limited in 2015-2016 From 8 Limited in 2016-2017 From C Limited in 2016-2017 Share Capital Authorised and fully paid - Equity 20,000 25,000 15,000 Shares of 71 each Trade Payables 4,00,000 3,00,000 20.000 5,000 5.85.000 418.000 2,10,000 1,88,000 60,000 30,000 2,00,000 17.000 2.81.000 2,61,000 20,000 Fixed Assets at cost less Depreciation Current Assets Investment at cost: 2,00,000 Equity Shares in B Ltd. bought on March 31, 2017 50,000 Equity Shares in 8 Ltd. bought on March 31, 2016 1,50,000 Equity Shares in C Ltd. bought on March 31, 2016 2,50,000 65,000 2,00,000 585,000 4.18.000 2.81.000 All the companies pay dividends of 10 per cent on Paid-up share capital in March following the end of the accounting year. The receiving companies enter the dividends in their books when dividends are received. You are required to prepare: (a) Consolidated Balance Sheet as on 31st March, 2017 (b) Statements showing the composition of: (1) Consolidated Profit and Loss Account (ii) Minority Interest, and (1) Cost of Control, Goodwill. Ignore taxation