4. Harold Co owns 75% of the ordinary shares of Susan Co. the following amounts have been extracted from their financial statements at 31 December 2002: Payables Harold Co 7,000 700 300 Susan Co 8,000 150 Trade payables Amount owed to subsidiary Amount owed to other related parties Taxation Proposed dividends Accruals and deferred income 140 200 70 8,410 210 240 100 8,700 What is the total amount of payables in the consolidated balance sheet of Harold Co? A 15,780 C 16,230 B 15,960 D 16,410