(300) Minority interest | S4000, ConsolidateureL2UYU, DY13. Following are the balance shcels of H Ltd. & S Ltd, as at 31" December, 2010:LiabilitiesH Ltd.SLtd.Equity share of Rs. 100 each fully paid5,00,0002,00,000General reserve1,00,000Profit & Loss account80,000 (1,00,000)14% Debentures1,00,000Creditors75,00045,0007,55,0002,45,000AssetsFixed Assets3,50,0001,50,000Stock90,00040,000Debtors60,00030,00014% debentures in S Ltd. (at par)60,000Equity Shares in S Ltd. @ Rs. 80 per share1,20,000Bank75,00025,0007,55,0002,45,000H Ltd. acquired 1,500 shares in S Ltd. on 1 May, 2010. The profit and loss account of S Ltd. showed a debit balaof Rs. 1,50,000 on 19 January, 2010. During March, goods costing Rs. 6,000 were destroyed by fire, against whicinsurance company paid Rs. 2,000 only to S Ltd. Creditors of S Ltd. include Rs. 20,000 for goods supplied by Hon which H Ltd. made a profit of Rs. 2,000 Half of the goods were sold out of this. An item, of plant (included inassets) of S ltd. had book value of Rs. 15,000. It was to be revalued at Rs. 20,000 on 15 January, 2010 (ignoredepreciation). Prepare consolidated balance sheet as on 31" December, 2010.I. raator.ansro​