The assets of the Going Company Ltd were purchased by the Surviving Company Ltd$.$ The purchase consideration was as follows. A payment in cash at Rs$.40$ for every share in the Going co$,$ Ltd$.$ A further payment in cash at Rs$.110$ for every debentures in the Going co$.$ Ltd$.$ An exchange of $4$ shares in the Surviving Company Ltd of Rs$.50$ each at the market value of Rs$\mathrm{.}80$ for every shares in the Going Company Ltd$.$

The Balance sheet of Going Company Ltd as on $31$st December as follows

Liabilities Assets

capital

$1000$ shares of Rs $200$ each $200000$ Building $75000$

$1000$ debentures of Rs$\mathrm{.}100$ each $100000$ Machinery $150000$

Creditors $30000$ stock $90000$

Reserves $65000$ Debtors $80000$

Womans savings bank $10000$ Bank $35000$

$---------------------------$

$4,30,0004,30,000$

Prepare necessary Ledger account of Going Co$,$ Ltd and opening entries in the books of Surviving Co$.$ Ltd$.$ under the Amalgation in the nature of purchase method.