S Limited has €15,000 of 5% debentures, of which P Limited holds €10,000 and outsiders hold €5,000. The payables of S Limited amount to €25,000, of which €900 represents debenture interest payable, while receivables of P Limited amount to €30,000 of which €600 represents debenture interest receivable. In addition, the receivables of S Limited amount to

€35,000 and payables of P Limited amount to €27,000.

Requirement Show the balances that should appear in the consolidated statement of financial position in respect of:

(a) 6% debentures.

(b) Receivables.

(c) Payables.