H Ltd. acquired 6,000 Equity Shares of S Ltd. of the face value of ₹ 10 each at a price of ₹ 85,000 on 1.4.2015. The Balance Sheet of the two companies as at 31.3.2016 were as follows:

Out of the Debtors and Bills Receivable of H Ltd. ₹ 25,000 and ₹ 8,000 respectively represented those due from S Ltd. The stock in the hands of S Ltd. includes goods purchased from H Ltd. at ₹ 10,000 which includes profits charged by H Ltd. at 25% on cost. Both the companies have proposed 10% dividend for 2015-16. You are required to prepare a Consolidated Balance Sheet of H Ltd. and its subsidiary S Ltd. as at 31.3.2016.

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I. EQUITY AND LIABILITIES (1) Shareholders' Funds: Balance Sheets of H. Ltd. and S. Ltd. as at 31st March, 2016 H. Ltd. (₹) (3) Particulars (1) (a) Share Capital Equity Share of 10 each fully paid (b) Reserves and Surplus: TOTAL General Reserve (1.4.2015) Profit and Loss Account (1.4.2015) Profit for the year (2015-16) (2) Share Application Money Pending Allotment: (3) Non-current Liabilities: (4) Current Liabilities: Trade Payables ---- Sundry Creditors Bills Payable Note No. (2) 5,00,000 2,10,000 45,000 85,000 1,20,000 40,000 10,00,000 S. Ltd. ₹ (4) 1,00,000 50,000 20,000 22,500 46,000 30,000 2,68,500