X Ltd. acquired 80% of the Equity Shares of ₹ 100 each in Y Ltd. on 31st December, 2015. Given are the summarised balances of X Ltd. and Y Ltd. as on that date:

You are given the following information:
(1) Y Ltd. made a bonus issue on 31st December, 2015 of one Equity Share for every three held by reducing its Capital Reserve. The above Balance Sheet does not reflect the transaction.
(2) The fixed assets of Y Ltd. were undervalued and should be written-up by ₹ 20,000 on 31st December, 2015.
(3) The difference in the figures on the loan accounts of X Ltd. and Y Ltd. is due to interest thereon not yet credited in the accounts of X Ltd.
You are required to prepare a Consolidated Balance Sheet of X Ltd. and subsidiary Y Ltd. as at 31st December, 2015.

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Balance Sheets of X Ltd. and Y Ltd. as at 31st December, 2015 X Ltd. I. EQUITY AND LIABILITIES (1) Shareholders' Funds: Particulars (1) (a) Share Capital ----5,000 Equity Share of 3,000 Equity Shares of (b) Reserves and Surplus: 100 each fully paid 100 each fully paid Capital Reserve General Reserve Profit and Loss Account (2) Share Application Money Pending Allotment: (3) Non-current Liabilities: (a) Long-term Borrowings-Loan from X Ltd. Note No. (2) (3) 5,00,000 80,000 60,000 - Y Ltd. ₹ (4) - 3,00,000 1,00,000 1,00,000 80,000 50,000