The balance sheets of H Ltd. and its subsidiary S Ltd. as on 31st March, 2014 are given below: I EQUITY AND LIABILITIES (1) Shareholders' funds (a) Share capital (authorised, issued, subscribed and paid-up capital) Equit

The balance sheets of H Ltd. and its subsidiary S Ltd. as on 31st March, 2014 are given below: I EQUITY AND LIABILITIES (1) Shareholders' funds (a) Share capital (authorised, issued, subscribed and paid-up capital) Equity shares of ₹10 each fully called and paid-up (b) Reserves and surplus General reserve Surplus (2) Current Liabilities Trade payables TOTAL H Ltd. S Ltd. (₹) (₹) (₹) (₹) 15,00,000 3,00,000 6,00,000 2,25,000 3,00,000 9,00,000 75,000 3,00,000 4,50,000 1,50,000 28,50,000 7,50,000 II ASSETS (1) Non-current assets (a) Fixed assets (i) Machinery (ii) Furniture (iii) Other assets (b) Long-term investment 2,400 shares at ₹200 each in S Ltd. (at cost) TOTAL H Ltd. S Ltd. 9,00,000 2,70,000 1,50,000 51,000 13,20,000 23,70,000 4,29,000 4,80,000 28,50,000 7,50,000 Other relevant information : (i) Balance in general reserve and statement of profit and loss (Cr.) of S Ltd. stood at ₹75,000 and ₹45,000 respectively on the date of acquisition of its 80% shares by H Ltd. (ii) Machinery (book value ₹3,00,000) and furniture (book value ₹60,000) of S Ltd. were revalued at ₹4,50,000 and ₹45,000 respectively for the purpose of fixing the price of its shares. Book value of other assets remaining unchanged. These values are to be considered for consolidation purpose. From the above balance sheets and additional information, prepare a consolidated balance sheet as at that date.