The Balance Sheet of H Ltd. and S Ltd. as on 31st March, 2011 are given below:

Balance Sheet

Liabilities  

H Ltd.

S Ltd.

Assets

H Ltd.

S Ltd.

 

Rs

Rs

 

Rs

Rs

 Share Capital:  

   

Sundry Assets

6,05,000

2,48,000

 Shares of  

   

Investments

   

 100 each  

6,00,000

2,00,000

1,500 shares in

 

 

 Profit and Loss Account  

80,000

S Ltd. (at cost)

1,50,000

 Sundry Creditors  

75,000

48,000

     
 

7,55,000

2,48,000

 

7,55,000

2,48,000

Prepare the consolidated balance sheet of H Ltd. and S Ltd. as on 31st March, 2011.