X ltd agreed to absorb Y ltd on 31st March 2021. The balance sheet of Y ltd on 31st march 2021 is presented below

Liabilities & Equity	Rs.Million	Assets	Rs.Million
Share capital (120000 shares of Rs.100 each fully paid)	12	Fixed assets	12
General reserve	3	Investments	4
Long term liabilities	2	Current assets	3
Current liabilities	2
Total liabilities & Equity	19	Total Assets	15

X ltd agred to pay the shareholders of Y ltd as per below mentioned scheme of arrangement

a. 3 equity shares (valued at Rs. 220 each, and afce value of Rs.100 each) and one 10% cumulative preference share (valued at Rs170) for every 6 shares of Y ltd

b. A cash payment of Rs,110 for each share of Y ltd

c. For equity shareholders holding non - exchangeable shares in Y ltd, a cash payment of Rs.145 will be paid

d. All the shareholders of Y ltd are holding shares in exact multiples of 6 except the following shareholders

Investor	No of Shares
Investor 1	34
Investor 2	47
Investor 3	28
Investor 4	15
Other investors ( 1 share each)	25

Prepare a statement showing the purchase consideration offered to the shareholders of Y ltd