The Balance Sheets of C Ltd. and D Ltd. as at 31st December, 1986 are as follows: In the case of ‘D’ Ltd., profit for the year ended 31st December 1986 is Rs. 12,000 and transfer to reserve is Rs. 5,000. The holding of C Ltd. in D Ltd. is 90% acquired on 30th June 1986. Draft a consolidated Balance Sheet of ‘C’ Ltd. and its subsidiary. On 31st March, 1996 the balance sheets of H Ltd. and its subsidiary S Ltd. stood as follows: Liabilities HLtd.| S$ Lid. Assets Fixed assets General reserve 75% shares in Profit & Loss A/c S Lid. (at cost) Creditors Stock Draw a consolidated Balance Sheet as at 31st March, 1996 after taking into consideration the following information: @ HLtd. acquired the shares on 31st July, 1995. Gi) S Ltd. eamed profit of Rs. 45,000 for the year ended 31st March, 1996. (ii) In January 1996 S Lid. sold to H Ltd. goods costing Rs. 15,000 for Rs.20,000. On 31st March, 1996 half of these goods were lying as unsold in the godown of H Ltd. Give your working notes.From the following Balance SI i conaolideted Balas Shee ce Sheet relating to H Ltd. and $ Ltd. prepare a Balance Sheet as on 31.12.1992 Liabilities Share capital (Shares of Rs.10 each) Profit and Loss A/c Reserves Creditors Bills payable (a) All profits of S Ltd. have been eamed after the shares were acquired by H Ltd. But there was already a reserve of Rs. 60,000 on that date. (&) All the bills payable of $ Ltd. were accepted in favour of H Ltd. (c)_ The stock of H Ltd. includes Rs. 50,000 purchased from S Ltd. The profit added was 25% on cost. X Ltd. purchased 750 shares in Y Ltd. on 1.7.94. The following were their Balance Sheets on 31.12.94 Liabilities Share capital: of Rs. 100 each Profit & Loss A/c Creditors Bills payable Current Account: XLid. Additional information (@) Bills receivable of X Ltd. include Rs. 10,000 accepted by Y Ltd. (6) Debtors of X Ltd. include Rs. 20,000 payable by ¥ Ltd. © Acheque of Rs. 5,000 sent by Y Ltd. on 28th December was not yet received by X Ltd. on 31st December 1994. (@_Profit and Loss A/c of Y Ltd. showed a Balance of Rs. 20,000 on .1.1.94. ‘You are required to prepare a consolidated Balance Sheet of X Ltd. and Y Ltd. ason 31.12.1994,