The following are the Balance Sheets of a holding company and subsidiary company as on December 31, 2014 and 2015:

The shares in the subsidiary company were acquired on December 31, 2014. No dividend has been declared. Prepare the Consolidated Balance Sheet as on December 31, 2015.

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Balance Sheet of Holding Company as at 31st December, 2014 and 2015 Note 2014 Particulars No. I. EQUITY AND LIABILITIES (1) Shareholders' Funds: (a) Share Capital --- 35,000 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 Trade Payables -- Sundry Creditors 3,50,000 41,000 67,000 39,000 4,97,000 2015 ₹ 3,50,000 57,000 80,000 35,000 5,22,000