Consolidated financial statements - IAS27 Statement of Financial Position as at 31" December 2021 H Ltd 5 Ltd $ $ $ $ 350,000 164,000 Non current Asset Tangible Asset Investment in S Ltd -80,000 ordinary shares, at cost 80,000 -16,000 preference shares, at cost 24,000 104,000 454,000 164,000 Current Asset Inventory 146,400 Receivables 164,200 70,400 75,600 Current Account - S Ltd 29,400 Bill Receivables 18,200 Bank and Cash 16,000 41,800 356,000 206,000 810,000 370,000 Equity and Liability Called-up capital -Ordinary Shares of $1 each 500,000 100,000 -40,000 5% Preference Shares 40,000 Capital Redemption Reserve 30,000 Retained Earningds 64,000 40,000 564,000 210,000 Non Current Liability 6% Loan Notes 40,000 Current Liability Current Account-H Ltd 20,000 Payables 246,000 246,000 100,000 120,000 810,000 370,000 Additional information: 1 The Shares in S Ltd have been owned since the incorporation of S Ltd. 2 The difference in the current accounts represents cash in transit from 5 Ltd to H Ltd. Required Prepare a consolidated statement of financial position as at 31st December 2021.