From the following Balance Sheets of Viva Ltd. and Jiyu Ltd., prepare the Consolidated Balance Sheet in the books of Viva Ltd. Viva Ltd. acquired the shares of Jiyu Ltd. as on 1 st October, 2018. Balance Sheet as at 31 s

Consolidated Balance sheet of Viva Ltd. and its subsidiary Jiyu Ltd. Amount (Rs.) Particulars Amount (Rs.) I. EQUITY AND LIABILITIES 1. Shareholder's Fund (a) Share capital 30,00,000 (b) Reserves and Surplus Capital reserve 1,35,000 General reserve 4,00,000 Profit and Loss a/c (consolidated) 6,54,000 2. Minority Interest 81,000 3. Non-current liabilities - 4. Current liabilities Trade payables (5,00,000 + 1,90,000) 6,90,000 TOTAL 49,60,000 II. ASSETS 1. Non-current assets (a) Fixed assets Land and building (24,00,000 + 4,00,000) 28,00,000 Plant and machinery (4,00,000 + 4,00,000) 8,00,000 2. Current assets (11,60,000 + 2,00,000) 13,60,000 TOTAL 49,60,000 Working notes: (i) Net worth of Jiyu Ltd. Rs. Particulars Amount (Rs.) Paid up capital 6,00,000 Opening balance of P&L a/c (1st April, 2018) 90,000 Pre-acquisition profit for 6 months (90,000 + (2,10,000 - 90,000)/2) 1,50,000 Net worth 7,50,000 (ii) Goodwill or Capital Reserve Particulars Amount (Rs.) Cost of investments 5,40,000 Share in net worth of Jiyu Ltd. (90%) 6,75,000 Capital reserve 1,35,000 (iii) Minority Shareholder's interest Particulars Amount (Rs.) Share in net worth (10%) 75,000 Add: post acquisition profit (60,000 * 10/100) 6,000 Minority shareholder's interest 81,000 (iv) Consolidated profit Particulars Amount (Rs.) Balance of P&L a/c of Viva Ltd. 6,00,000 Add: share in post acquisition profit (90% of ₹ 60,000) 54,000 6,54,000