H Ltd. acquired 4,000 shares on 30 th June, 2012 in S Ltd. H Ltd. received 10% dividend for the year 2011 and it is credited in profit and loss account of H Ltd. Following are the balance sheets of H Ltd. and S Ltd. as o

H Ltd. acquired 4,000 shares on 30 th June, 2012 in S Ltd. H Ltd. received 10% dividend for the year 2011 and it is credited in profit and loss account of H Ltd. Following are the balance sheets of H Ltd. and S Ltd. as on 31 st December, 2012: I. Equity and Liabilities H Ltd. (₹) S Ltd. (₹) Share capital Equity share capital of ₹10 each 60,000 50,000 Reserves and surplus General reserve (1.1.2012) 12,000 10,000 Profit/loss (as on 1.1.2012) 4,000 8,000 Profit for the year ended 31.12.2012 30,000 20,000 Current liabilities Trade payables 10,000 8,000 Total 1,16,000 96,000 II. Assets Non-current assets Fixed assets 44,000 60,000 Investment Investment in S Ltd. 52,000 — Current assets 20,000 36,000 Total 1,16,000 96,000 You are required to prepare consolidated balance sheet for H Ltd. as on 31 st December, 2012 from the above information.