White Ltd. acquired 2,250 shares of Black Ltd. on 1st October, 2020. The summarized balance sheets of both the companies as on 31st March, 2021 are given below: Particulars White Ltd. (₹) Black Ltd. (₹) (I) Equity and Liabilities (1) Shareholder's fund Share capital (Equity shares of ₹100 each fully paid up) 6,50,000 3,00,000 Reserves and Surplus General Reserve 60,000 30,000 Profit and loss account 1,50,000 90,000 (2) Current Liabilities Trade payables 1,15,000 75,000 Due to White Ltd. - 30,000 Total 9,75,000 5,25,000 (II) Assets: Non-current assets Property, Plant and Equipment 5,80,000 3,51,000 Investments Shares in Black Ltd. (2,250 shares) 2,70,000 - Current assets Inventories 50,000 1,20,000 Due from Black Ltd. 36,000 - Cash and Cash equivalents 39,000 54,000 Total 9,75,000 5,25,000 **Other information:** * (i) During the year, Black Limited fabricated a machine, which is sold to White Ltd. for ₹ 39,000, the transaction being completed on 30th March, 2021. * (ii) Cash in transit from Black Ltd. to White Ltd. was ₹ 6,000 on 31st March, 2021. * (iii) Profits during the year 2020-2021 were earned evenly. * (iv) The balances of Reserve and Profit and Loss account as on 1st April, 2020 were as follows: Particulars Reserves (₹) Profit and Loss A/c (₹) White Ltd. 30,000 15,000 Profit Black Ltd. 30,000 10,000 Loss You are required to prepare consolidated Balance Sheet of the group as on 31st March, 2021 as per the requirement of Schedule III of the Companies Act, 2013.

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