Balance sheets of two companies as on 31 March 2011 are given as follows:

Liabilities

H Ltd.
Rs.

S Ltd.
Rs.

Assets

H Ltd.
Rs.

S Ltd.
Rs.

Share Capital:

4,000

2,000

Fixed Assets

1,920

1,000

Reserves

400

680

Stocks

1,680

1,600

Profit & Loss A/c

640

520

Debtors

1,200

1,400

Current Liabilities

1,760

800

Investments in Shares of 5

2,000

6,800

4,000

6,800

4,000

Other information:

  1. H Ltd. acquired 60% shares of S Ltd. on 1 July 2010
  2. Reserves and profit and loss A/c of S Ltd. on 1 April 2010 had balances of Rs.10,00,000 and Rs.4,80,000, respectively.
    S Ltd. had issued bonus shares out of its reserves in the ratio of 1:4 on 1 October 2010.
  3. No entry has been made in the books of H Ltd. for this.
  4. S Ltd. also paid dividend @ 25% on its capital of Rs.16,00,000 pre-acquisition profits on 1 October 2010 which were recorded by H Ltd. Prepare consolidated balance sheet of H Ltd. and S Ltd.