1.4 Define holding and subsidiary companies? H (ltd) Acquires all the shares of S (ltd) on march 31 2019 the date the balance sheet of the two companies. Amount 31 march 2019 H (td) S (ltd) Equity and liabilities Share capital 500000 200000 Reserves & Surplus 100000 Current Liabilities Trade Payable 80000 60000 ERR Total 680000 260000 Assets Sundry assets 480000 260000 Non-Current assets 200000 Total 680000 260000 www.nu Required: Consolidated balance sheet of H (ltd) and its subsidiary S(Itd)