need 100% correct with excellent explanation , please , everything should be explained in well mannner

(a) On 1st April 2017, A Limited acquired 80% of the share capital of S Limited. On acquisition date the share capital and reserves of S Ltd. stood at 75,00,000 and 1,25,000 respectively. A Limited paid initial cash consideration of 10,00.000. Additionally, A Limited issued 2,00.000 equity shares with a nominal value of 71 per share at current market value of 1.80 per share. It was also agreed that A Limited would pay a further sum of 75,00,000 after three years. A Limited's cost of capital is 10%. The appropriate discount factor for 1 @ 10% receivable at the end of 1st year: 0.91 2nd year: 0.83 3rd year: 0.75 The shares and deferred consideration have not yet been recorded by A limited. Below are the Balance Sheet of A Limited and S Limited as at 31st March, 2019: A Limited (3 000) S Limited (2000) Non-current assets: Property, plant & equipment 5,500 1,500 Investment in S Limited at cost 1,000 Current assets: Inventory 550 100 Receivables 400 200 Cash 200 50 7,650 1,850 Equity: Share capital 2,000 500 Retained earnings 1,400 300 3,400 800 Non-current liabilities 3,000 400 Current liabilities 1.250 650 7.650 1.850 Further information: ( On the date of acquisition the fair values of S Limited's plant exceeded its book value by 72,00,000. The plant had a remaining useful life of five years at this date; (The consolidated goodwill has been impaired by 72,58,000; and (ii) The A Limited Group, values the non-controlling interest using the fair value method. At the date of acquisition, the fair value of the 20% non-controlling interest was 73,80,000 You are required to prepare Consolidated Balance Sheet of A Limited as at 31 March, 2019. (Notes to Account on Consolidated Balance Sheet is not required)