3. Balance Sheet of Small Ltd. as on 31st March, 2018 was as under: I. Equity and Liabilities (1) Shareholder's Funds (a) Share Capital : Equity Shares of Rs. 100 each (b) Reserves & Surplus (i) General Reserve (ii) Surplus A/c in lakhs Balance b/d 0.70 Profit for the year 0.60 (2) Current Liabilities. Trade Creditors Total II. Assets (1) Non-current Assets (a) Fixed Assets in lakhs (i) Land & Building (ii) Machinery 3.50 Less Depreciation for the year 0.50 (b) Investment: Shares of Small Ltd. at Cost (2) Current Assets (a) Debtors (b) Cash at Bank Balance Total in lakhs 6.00 3.00 1.30 1.20 11.50 4.00 3.00 2.00 1.50 1.00 11.50 Big Ltd purchased 4000 Equity shares of Rs. 100 each on 1st October, 2017 on which date it was found that Land and Buildings were undervalued by Rs. 1 lakh and Machinery was worth only Rs. 2.75 lakhs. In preparing the Consolidated Balance Sheet of holding company, it was decided to adopt proper values of Assets. On the above information given: Ascertain (a) Capital Profits; (b) Revenue Profits; and (c) Minority Interest.