The following are the summarised Balance Sheets of H Ltd. and its subsidiary S Ltd. as at 30th November, 2016:

You are to prepare a Consolidated Balance Sheet as at 30.11.2016 showing in detail the necessary adjustments and taking into consideration the following information:
(a) H Ltd. acquired shares of S Ltd. on 1.12.2015 when the balances on their Profit and Loss Account and General Reserve were ₹ 66,000 and ₹ 9,000 respectively.
(b) Sundry creditors of ₹ 40,000 in the books of H Ltd. on 30.11.2016 included a sum of ₹ 24,000 payable to S Ltd. for credit purchases on which the latter company made a profit of ₹ 6,000 in 2015-16.
(c) S Ltd. declared and paid interim dividend @ 8% on 2.6.2016.
(d) Stock of ₹ 1,02,000 of H Ltd. on 30.11.2016 included unsold goods purchased from S Ltd. at a cost of ₹ 18,000.

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I. EQUITY AND LIABILITIES (1) Shareholders' Funds: Balance Sheets of H. Ltd. and S. Ltd. as at 30th November, 2016 H. Ltd. (a) Share Capital - Equity Share of 10 each fully paid (b) Reserves and Surplus: General Reserve TOTAL II. ASSETS (1) Non-current Assets: (a) Fixed Assets (2) Share Application Money Pending Allotment: (3) Non-current Liabilities: (4) Current Liabilities: Particulars (1) Trade Payables - Sundry Creditors Profit and Loss Account (2) Current Assets: (i) Tangible Assets: TOTAL (b) Non-current Investments -10,000 Equity Shares in S. Ltd. Freehold Premises Plant and Machinery Furniture and Fixtures (a) Current Investments (b) Inventories (c) Trade Receivables -- Sundry Debtors (d) Cash and Cash Equivalents -- Cash at Bank Note No. (2) (3) 4,00,000 2,10,000 1,50,000 40,000 8,00,000 2,20,000 1,15,000 61,000 1,80,000 1,02,000 97,000 25,000 8,00,000 S. Ltd. ₹ (4) 1,50,000 13,000 80,000 1 59,450 3,02,450 89,000 38,000 18,000 62,050 82,200 13,200 3,02,450