A Ltd., agreed to absorb B Ltd., on 31st March 2017, whose summarized Balance Sheet stood as follows: Liabilities Assets Share Capital: Fixed Assets 7,00,000 80,000 Equity shares of Investments 10 each fully paid up 8,00.000 Current Assets, Reserves & Surplus: Loans and Advances: General Reserve 1,00,000 Inventory-in-trade 1,00,000 Current Liabilities and Trade receivables 2,00,000 Provisions : Trade payables 1,00,000 10,00,000 10,00,000 The consideration was agreed to be paid as follows: (a) A payment in cash of 75 per share in B Ltd., and (b) The issue of shares of 10 each in A Ltd. on the basis of 2 equity shares (valued at 715) and one 10% Cumulative Preference shares (valued at 10) for every five shares held in B Ltd. The whole of the share capital consists of shareholdings in exact multiple of five except the followings holdings: A 116 B 76 72 D 28 Other individual 8 (each member holding one share each) 300 It was agreed that A Ltd. will pay in cash for fractional shares equivalent at agreed value of shares in B Ltd., i.e. 765 for five shares of 50 paid. Prepare a statement showing the purchase consideration receivable in shares and cash