please solve as per Indian Company Act, 2013

Q.3. The following are the Balance Sheets of H Ltd. and its subsidiary s Ltd, as on 31st December 2004 RS 1,000 Balance Sheet as on 31st Dec. 2004 Liabilities H Lidsled Assets H Lid S Lid Rs Rs Rs. Share Capital of Re. I per Buildings 4.000 share 10,000 8,000 Plant 6,000 Reserves 4,000 3.000 Stock 4,000 6,000 Bills Payable 2,000 1,000 Shares in S Ltd 6,000 Creditors 5.000 4,000 Debtors 5,000 3,000 Profit & Loss Alc 4.000 2,000 Bills Receivable 3,000 2.000 Cash 2,000 1.000 25,000 18.000 25.000 18,000 Debtors of H Ltd. include Rs 2,000 due from S Ltd. and Bills payable of H Ltd. included a bill of Rs 500 accepted in favour of S Ltd. A Load of Rs 1.000 given by H Ltd. to S Ltd. was also included in the items of debtors and creditors respectively, Rs 500 was transferred by S Lid. from Profit and Loss Account to Reserve out of current year's profit. Shares were purchased on 30th June 2004 at par. Prepare consolidated Balance Sheet