9,000-3,35,00010,0001,37,500А22,00011,00043,000लिमिटेड ने B लिमिटेड में 100 ₹ वाले पूर्णदत्त 400 अंश 30.7.2013 को 1,00,000 ₹ में खरीदे, इस समय B लिमिटेड कीपुस्तको में सामान्य संचय 20,000 ₹ एवं लाभ-हानि की क्रेडिट बाकी 10,000 ₹ थी।From the following Balance Sheets of A Ltd. and B Ltd. as at 31.3.2014 and informations, prepare aConsolidated Balance Sheet:38,0005,000Balance Sheets (as at 31.3.2014)Particulars43,0000,000-00000000020000001. EQUITY & LIABILITIES :A Ltd.Shareholders' funds :B Ltd.Share capital:Shares of * 100 each fully paidReserves and surplus :General reserve1,00,000 50,000Statement of P. & L.-surplus50,000 25,000Current liabilities :25,000 12,500Trade payablesDue to B Ltd.1,50,000 50,00010,000II. ASSETS:3,35,000 1,37,500Non-current assets :Fixed assets :Tangible assets :BuildingMachinery50,000Furniture30,00060,000Shares in B Ltd.20,000 10,000Current assets :1,00,000InventoriesTrade receivables50,000 30,000Cash and cash equivalents20,000 10,00065,000Due from A Ltd.17,50010,0003,35,000 1,37,500A Ltd. purchased 400 shares in B Ltd. of * 100 each fully paid at * 1,00,000 on 30.7.2013 when the GeneralReserve of B Ltd. stood at 20,000 and P. and L. credit balance at * 10,000;Ans. Balance Sheet 3,98,500; Minority Interest * 17,500.1 अक्टबर 2013 को एच लिमिटेड ने एस लिमिटेड केवाले-00अंकि​