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4.Given below are the extracts from the Balance Sheets of H Ltd. and S Ltd. as at 3Ist March 2021: Particulars H Lid. SLid. Equity

4.Given below are the extracts from the Balance Sheets of H Ltd. and S Ltd. as at 3Ist March 2021: Particulars H Lid. SLid. Equity Shares of 7 10 each 10.00,000 7,00,000 General Reserve 2,00,000 4,40,500 Profit & Loss A/c 3,10,000 1,52,000 Land & Building 6,00,000 2,70,000 Plant & Machinery 2,00,000 3,70,000 Equity Shares in S Ltd. 5,10,000 Inventories 1,00,000 3,00,000

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