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A Ltd acquires 90% equity in B Ltd. Given below is the Balance Sheet of the two companies for the calendar year 2020. The Trade Payables of B Ltd includes an amount of Rs 5,000 owed to A Ltd.
Assets	A Ltd	B Ltd
A. Non Current Assets
Fixed Assets	186,000	67,500
Less: Accumulated Depreciation	22,500	7,500
Net Fixed Assets	163,500	60,000
Investment in B Ltd	54,000
Net Non Current Assets	217,500	60,000
B. Current Assets
Sundry Debtors	30,625	10,938
Other Current Assets	65,625	17,325
Total Current Assets	96,250	28,263
C. Total Assets	313,750	88,263
Liabilities
A. Equity Funds
Equity Share Capital	140,000	40,000
Reserves and Surpluses	100,250	16,500
Total Equity Funds	240,250	56,500
B. Current Liabilities
Trade Payable	29,750	21,700
Other current liabilities	43,750	10,063
Total Current Liabilities	73,500	31,763
C. Total Liabilities	313,750	88,263
	-	-
You are required to: a. Calculate Goodwill, if any (3 Marks) b. Minority Interest (3 Marks ) c. And prepare the consolidated Balance Sheet incorporating Goodwill & Minority Interest as on 31st Dec 2020. (9 Marks) Show your calculations clearly

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