On 1.1.2016, X Ltd. had 10,000 equity shares of ₹ 10 each in Alpha Ltd. purchased for ₹ 1,25,000. The company unlike investment companies does not make any apportionments of dividends (received or receivable) in between capital and revenue. On 15.5.2016, Alpha Ltd. made a bonus issue of 1 fully paid share for 2 held on 15.5.2016. In addition, on the same day rights shares were issued at 3 for 5 held on that date at a premium of ₹ 3, ₹ 7 to be paid on application and the balance in one call after a month. These shares are not to rank for dividend for the year ending 30th June, 2016. 2,000 rights shares were taken up by X Ltd. Balance rights being sold at ₹ 2 each on 25.5.2016. On 15.10.2016, the company declared a dividend of 20% for the year ending 30th June, 2016. Make out the Investment Account in the books of X Ltd. Ignore income-tax.