The following are the summarised Balance Sheets of H Ltd. and S Ltd. as on March 31, 2016:

The following particulars are available:
(a) The General Reserve of S Ltd. as on 31.3.2015 was ~ 80,000.
(b) H Ltd. acquired the shares cum-dividend in S Ltd. on 31.3.2015.
(c) The balance of the Profit and Loss Account of S Ltd. is made up as follows:

(d) The balance of Profit and Loss Account of S Ltd. as on March 31, 2015 is after providing for the preference dividend of ₹ 11,200 and proposed equity dividend of ₹ 10,000 both of which were subsequently paid but credited to Profit and Loss Account of H Ltd.
(e) No entries have been made in the books of H Ltd. for debenture interest due from or proposed dividend of S Ltd. for the year ending March 31, 2016.
(f) S Ltd. has issued fully paid bonus shares of ₹ 40,000 on March 31, 2016, among the existing shareholders by drawing upon the General Reserve. The transaction has not been given effect to in the books of S Ltd. You are required to prepare a Consolidated Balance Sheet of H Ltd. and its subsidiary company S Ltd. as on March 31, 2016.

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I. EQUITY AND LIABILITIES (1) Shareholders' Funds: (a) Share Capital Equity Share of 10 each fully paid 7% Preference Shares of 100 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: Balance Sheets of H. Ltd. and S. Ltd. as at 31st March, 2016 H. Ltd. (a) Long-term Borrowings-5% Debentures TOTAL II. ASSETS (1) Non-current Assets: (a) Fixed Assets (a) Trade Payables --- Creditors (b) Short-term Provisions: Proposed Dividend--- on Equity Shares on Preference Shares (c) Other Current Liabilities - Debenture Interest Accrued Particulars (i) Tangible Assets (2) Current Assets : (b) Non-current Investments - 15,000 Equity Shares of S Ltd. TOTAL (d) Other Current Assets 1,200 Preference Shares of S. Ltd. at cost 6% Debentures (Face value * 10,000) Note No. 6,00,000 1,00,000 1,97,000 - 2,94,000 60,000 12,51,000 5,00,000 3,30,000 1,20,000 10,000 2,91,000 12,51,000 S. Ltd. ₹ 2,00,000 1,60,000 80,000 88,800 40,000 1,24,400 20,000 11,200 2,400 7,26,800 4,40,000 - - - 2,86,800 7,26,800