From the following Balance Sheets of H Ltd. and its subsidiary S Ltd. drawn up at 31st December 2015, prepare a Consolidated Balance Sheet. At the date of acquisition of shares, the General Reserve of S Ltd. amounted to ₹ 20,000 and the Profit and Loss Account balance to ₹ 40,000 (Cr.)

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I. EQUITY AND LIABILITIES (1) Shareholders' Funds: Balance Sheets of H Ltd. and S Ltd. as at 31st December, 2015 H Ltd. (₹) (3) (a) Share Capital Equity Share of 10 each (b) Reserves and Surplus: General Reserve Profit and Loss Account (2) Share Application Money Pending Allotment : (3) Non-current Liabilities: (4) Current Liabilities: (a) Short-term Borrowings (b) Trade Payables TOTAL II. ASSETS (1) Non-current Assets: (a) Fixed Assets Particulars (1) (2) Current Assets: (i) Tangible Assets: Freehold Property at Cost Plant and Machinery (b) Non-current Investments - 30,000 Equity Shares of S Ltd. (a) Current Investments TOTAL (b) Inventories at Cost (c) Trade Receivables (d) Cash and Cash Equivalents - Cash at Bank Note No. (2) 10,00,000 1,00,000 1,50,000 1,50,000 14,00,000 2,00,000 2,50,000 4,00,000 1,50,000 2,00,000 2,00,000 14,00,000 S Ltd. (4) 4,00,000 20,000 60,000 40,000 5,20,000 - 2,00,000 - 2,00,000 20,000 1,00,000 5,20,000