On 1 April 2010, H Ltd. acquired 80% equity shares and 30% preference shares of S Ltd. for Rs.3,90,000 and Rs.61,000, respectively, on which date S Ltd.s general reserve and profit and loss accounts showed balances of Rs.60,000 and Rs.8,000, respectively. On 31 March 2011, the balance sheets of two companies stood as follows:

Liabilities	H Ltd. Rs.	S Ltd. Rs.	Assets	H Ltd. Rs.	S Ltd. Rs.
Equity Share Capital	20,00,000	4,00,000	Sundry Assets	27,09,000	9,52,000
10% Preference Shares		2,00,000	80% Equity Shares in 5	3,90,000
Capital
General Reserve	6,00,000	80,000
P&L A/c	2,00,000	78,000	30% Preference Shares in S Ltd.	61,000
Creditors	3,60,000	1,94,000
	31,60,000	9,52,000		31,60,000	9,52,000

You are required to draw the consolidated balance sheet as at 31 March 2011, assuming that on 1 April 2010, there were no arrears of preference dividend.

Please do not copy from Chegg or else I have to report.