Consolidated financial statements-IAS27 Statement of Financial Position as at 31st December 2021 H Ltd S Ltd Non current Asset $ $ $ $ Tangible Asset 50,000 100,000 Investment in S Ltd -60,000 $1 ordinary shares 70,000 -10,000 preference shares 12,000 82,000 132,000 100,000 Current Asset 124,400 40,200 Dividend Receivables from S Ltd 3,600 128,000 260,000 Equity and Liability Called-up Capital of $1 each Preference Share Capital Retained Earnings Current Liability Payables Proposed Dividend: Ordinary Preferance Additional information: 40,200 140,200 200,000 80,000 20,000 32,000 30,000 232,000 130,000 8,000 5,000 20,000 4,000 1,200 260,000 140,200 When H Ltd acquired the shares in S Ltd, the latter profit and loss account was $2,000 CR. Required Prepare a consolidated statement of financial position as at 31st December 2021.