The following are the summarized Balance Sheet of Blue Limited and Yellow Limited as at 31st March 2025: Particulars Blue Limited (₹ in Lakhs) Yellow Limited (₹ in Lakhs) Equity and liabilities Equity Shares of ₹ 100 each 40.000 28.000 10% Debentures of ₹ 100 each 15.000 - 8% Debentures of ₹100 each 8.000 General Reserves 1.500 0.670 Retirement Gratuity Fund (Long term) 3.450 1.300 Trade Payables 7.400 4.250 Other current liabilities 1.240 0.880 Short-term provisions 0.710 0.320 Total 69.300 43.420 Assets Goodwill 8.750 1.795 Property, Plant and Equipment 35.650 31.260 Inventories 8.890 4.800 Trade Receivables 13.535 4.650 Cash in hand 0.485 0.315 Balances with banks 1.990 0.600 Total 69.300 43.420 On 31st March 2025, Blue Limited absorbs the business of Yellow Limited on the following terms: 8% Debenture holders of Yellow Limited are to be paid at 10% discount by issue of 10% Debentures at par in Blue Limited. There is an unrecorded current asset of ₹ 1,16,000 in the books of Yellow Limited, which is taken over by Blue Limited. Trade payables of Yellow Limited included ₹ 1,50,000 payable to Blue Limited. Inventory of Yellow Limited is taken over by Blue Limited at 10% more than its book value. Goodwill of Yellow Limited on absorption is to be computed based on two times of simple average profits of preceding three financial years (2021-2022: ₹4,50,000; 2022-2023: ₹3,90,000; and 2023-2024: ₹2,35,000). In the year 2022-2023, there was an embezzlement of cash by an employee amounting to ₹50,000, which has already been adjusted in the profit for the year 2022-2023. Property, Plant and Equipment of Yellow Limited are taken over by Blue Limited at ₹36,44,500. Remaining Assets and Liabilities of Yellow Limited are taken over by Blue Limited at their book value. Equity Shareholders of Yellow Limited will be issued necessary equity shares in Blue Limited at 5% premium. You are required to: Calculate the Purchase consideration. Prepare Balance Sheet of Blue Limited after absorption as at 31st March 2025.