H Ltd. acquired 8,000 Equity Shares of S Ltd. on 30.6.2015. Their Balance Sheets as at 31.12.2015 stood as follows:

On 1.1.2015, the Profit and Loss Account and the General Reserve of S Ltd. showed the credit balance of ₹ 6,000 and ₹ 20,000 respectively. Prepare a Consolidated Balance Sheet as at 31.12.2015 assuming that the profits of S Ltd. accrued evenly throughout the year.

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I. EQUITY AND LIABILITIES (1) Shareholders' Funds: (a) Share Capital --- Balance Sheets of H. Ltd. and S/ Ltd. as at 31st December, 2015 H. Ltd. 20,000 Equity Shares of 10 each fully paid 10,000 Equity Shares of * 10 each fully paid (b) Reserves and Surplus: General Reserve Profit and Loss Account (2) Share Application Money Pending Allotment: (3) Non-current Liabilities: (4) Current Liabilities: TOTAL II. ASSETS (1) Non-current Assets : (a) Fixed Assets Trade Payables -- Sundry Creditors Particulars (i) Tangible Assets TOTAL (b) Non-current Investments - 8,000 Equity Shares of S. Ltd. @ 12 each (2) Current Assets: (a) Other Current Assets Note No. (2) (3) 2,00,000 50,000 20,000 30,000 3,00,000 1,20,000 96,000 84,000 3,00,000 S. Ltd. ₹ (4) 1,00,000 30,000 10,000 - 10,000 1,50,000 1,00,000 50,000 1,50,000