Amalgamation in the nature of purchase Given below are the balance sheets of Strong Ltd. and Weak Ltd. as on 31 March 2011. Weak Ltd. was merged with Strong Ltd. on 1 April 2011.

Balance Sheets as on 31 March 2011

Liabilities	Strong Ltd.	Weak Ltd.	Assets	Strong Ltd.	Weak Ltd.
Share Capital:			Fixed Assets	3,000	2,000
Equity Share of Z100 Each	2,500	1,500	Non-trade Investments	750	500
General Reserve			Current Assets:
Profit & Loss A/c	1,000	500	stocks	1,000	750
Export Profit Reserve	500	375	Debtors	1,000	500
10% Debentures	400	200	Bank Balance	750	300
Trade Creditors	600	625	Preliminary Expenses	100	-
Tax Provision	500	300
Proposed Dividend	500	250
	600	300
	6,600	4,050		6,600	4,050

Other information:

1. Strong Ltd. would issue sufficient number of debentures at par to the debenture holders of Weak Ltd.
2. For every share of Weak Ltd, Strong Ltd. would issue one share at a premum of 20 per share. You are required to prepare the balance sheet of Strong Ltd. after merger assuming it to be in the nature of purchase.