The Balance Sheet of H Ltd. and S Ltd. as at 31.12.2015 were as follows:

Additional information:
(a) Sundry Creditors of S Ltd. include ₹ 10,000 due to H Ltd.
(b) Bills Receivable of H Ltd. include ₹  8,000 accepted by S Ltd.
(c) Bills Receivable of S Ltd. include ₹ 10,000 accepted by H Ltd. Corporate Accounting 12.109
(d) The difference in Current Accounts of the companies is due to the fact that a cheque for ₹ 5,000 was sent by H Ltd. but not reached S Ltd. yet.
(e) Contingent liability of ₹ 4,000 for bills discounted as shown in the Balance Sheet of H Ltd. relates to a bill accepted by S Ltd. Prepare a Consolidated Balance Sheet as at 31.12.2015.

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Balance Sheets of H.Ltd. and S. Ltd. as at 31st December, 2015 H. Ltd. I. EQUITY AND LIABILITIES (1) Shareholders' Funds: (a) Share Capital --- 50,000 Equity Shares of 10 each fully paid 20,000 Equity Shares of * 10 each fully paid (b) Reserves and Surplus Particulars (1) (2) Share Application Money Pending Allotment : (3) Non-current Liabilities: (4) Current Liabilities: (a) Trade Payables - Sundry Creditors Bills Payable (b) Current Account ----S. Ltd. TOTAL II. ASSETS (1) Non-current Assets : (a) Fixed Assets (i) Tangible Assets (b) Non-current Investments -15,000 Equity Shares in S. Ltd. Note No. (2) (3) 5,00,000 1 1 1,00,000 50,000 10,000 6,60,000 3,50,000 1,50,000 S. Ltd. ₹ (4) 2,00,000 - - H 40,000 30,000 2,70,000 1,45,000 -