On 31 March, 2010, the balance sheets of H Ltd. and S Ltd. stood as follows:

Liabilities

H Ltd.

S Ltd.

Assets

H Ltd.

S Ltd.

Share Capital:

Sundry Assets

2,58,800

1,52,000

Shares of Rs. 10 Each Fully

2,50,000

1,00,000

60% Shares in 5 Ltd.

81,200

Paid

Acquired on 31 March 2010 at Cost

Reserves

50,000

25,000

Preliminary Expenses

3,000

Creditors

40,000

30,000

3,40,000

1,55000

3,40,000

1,55,000

Prepare the consolidated balance sheet as at 31 March 2010.