On 31st march 2022 the balance sheets of Hemu ltd and its subsidiary Sonu stood as follows

Equity &Liabilities	Maanu Ltd	Pooni Ltd	Assets	Maanu Ltd	Pooni Ltd
Equity share capital	800000	20000 0	Fixed assets	550000	10000 0
General reserve	150000	70000	Investment	280000	280000
Profit and loss account	90000	55000	75% shares Pooni ltd (At cost)	280000	280000
Sundry creditors	120000	80000	Inventories	105000	17700 0
			Other Current Assets	225000	12800 0
	116000 0	40500 0		116000 0	40500 0

Draw a consolidated balance sheet as at 31/3/2022 after into consideration the following information

1. Manu ltd acquired shares on 31/7/2021

2. Pooni Ltd earned a profit of Rs 45000 for the year ended 31/3/2022

3. On 1/1/2022 Sonu ltd sold to Maanu ltd goods costing Rs 15000 for Rs 20000

4. On 31/3/2021 half of the above goods were lying unsold in the godowns of Maanu ltd