From the Balance Sheets given below, prepare a Consolidated Balance Sheet of X Co. Ltd. and its subsidiary Y Co. Ltd. The interests of the minority shareholders of Y Co. Ltd. are to be shown in the Consolidated Balance Sheet.

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I. EQUITY AND LIABILITIES (1) Shareholders' Funds: Balance Sheets of X Ltd. and Y Ltd. as at 31st March, 2016 X Ltd. (₹) (3) (a) Share Capital Equity Share of 80 each (b) Reserves and Surplus: General Reserve Particulars (1) TOTAL II. ASSETS (1) Non-current Assets: (a) Fixed Assets Profit and Loss Account (2) Share Application Money Pending Allotment: (3) Non-current Liabilities: (4) Current Liabilities: (a) Short-term Borrowings (b) Trade Payables - Sundry Creditors (1) Tangible Assets: Land and Building Plant and machinery (b) Non-current Investments -- 18,000 Equity Shares of * 80 each Note No. (2) 1,60,00,000 80,00,000 16,00,000 48,00,000 3,04,00,000 1,52,00,000 22,40,000 28,80,000 Y Ltd. ₹ (4) 16,00,000 24,00,000 - 1 3,20,000 43,20,000 3,20,000 -