36 The balance sheet of HLtd. and Sltd as at 31st December 2020 given below. Assets Share Capital 8,00,000 2,00,000 Fixed (Rs10each) Assets Liabilities General reserve At Ltd 5ltd Creditors 2,00,000 80,000 Profit and loss Account 1,00,000 60,000 1,00,000 20,000 Investment 16000 share in S Ltd Current Assets 7,00,000 2,00,000 2,00,000 Sltd 3,00,000 1,60,000 12,00,000 3,60,000 12,00,000 3,60,000 Std had a credit balance of Rs 80,000 in the General reserve hehen H(td acquired share in Sltd. SLtd decided to captitalize Rs 40,000 out of post acquisition profity earned by making bonus issue of one share for every five shares child prepare a consolidated Balance sheet as on December 31, 2020