Need solution as soon as possible.

Question no 3: The Parent Co. (P) acquired 100% shares of the Subsidiary Co. (S) on 1st January 2007 when the reserves of the company were worth Rs 90. Goodwill has been Impaired by Rs. 32. Balance Sheet as on 31st December 2008 S Rs Rs Fixed Assets 1,000 600 Investment in S 500 Dividend Receivable 100 Other Current Assets 300 Current Assets 400 200 Loan to S 200 2,100 800 Share Capital 1,200 320 Reserves 700 150 Loan from P 200 Dividend Payable 100 Other Current Liabilities 30 Current Liabilities 200 130 2,100 800 Required: Prepare the consolidated Balance Sheet as at 31/12/2008