Consolidated financial statements - IAS27 Statement of Financial Position as at 30th June 2021 Non current Asset Tangible Asset Investment in S Ltd Current Asset Current Liability H Ltd S Ltd $ $ $ 220,000 170,000 110,000 330,000 170,000 270,000 -225,000 186,000 - 137,000 45,000 375,000 49,000 219,000 Capital and Reserves Called-up Capital Preference Shares of $1 each 40,000 -Ordinary Shares of $1 each 200,000 90,000 Share Premium Account 25,000 9,000 Retained Earnings 150,000 80,000 375,000 219,000 Additional information: H Ltd acquired 60% of the ordinary share capital and 20% of the preference share capital of S Ltd for $95,000 and $15,000 respectively on 30th June 2020. The profit and loss and share premium account of 5 Ltd on that date were $50,000 and $9,000 respectively. Required Prepare a consolidated Statement of Financial Position as at 30th June 2021.