determines nesading to BAS 2942 has movements in Sud, which is a subrdiary and I Lid, which is an investment, The attende sheds Hd, and S ud at 30 June 2016 are shown below, HLA 8 Ltd, 000 Ha cuentaseats 6,720 820 Primary are epipinent MarasimeSLO 1.540 bayasurenia 1,200 9.460 820 Cremesele MEMA 300 170 Toten vides 230 LE MUS whand catch bedents 16 10 829 Toate 19,280 1,230 Enely Lier Geld and Reserves W TeleSery hard 5,000 600 2000 PEN 40 1,210 4 220 Paya 2015 - T: 301. ADVANCED FINANCIAL ACCOUNTING- ON 4 foontd.) 6.410 880 Equity Non current Liabilities Borromings 3200 Current Liabilities Trade and other payables 670 270 Amount due to H Lid 50 Liabilities 3,870 370 Total equity and Liabildies 10 220 1.220 Additional Information (1) H Led acmures 450.000 Taka 1 ordinary shares in Slid, on 15 July 2014 for Taka 154 million. At that date the balance on S Lid, retained earnings was a credit of Tana 140.000 and the balance on the revaluation reserve was a credit of Taka 22,000. 2) Tud, is not an associate of Huid. 3) The fair value of the plant of S Lid was Tara 200,000 in excess of its carrying amount at 1" Jody 2014. This plant is to be degetetet over live years from the acquisition date on a straight line basis with no residual value, 9) Hud, sad plant to s lid, on 1 Juty 2015 for Tela 5,000, the plant had cost Teka 100,900 on 19 July 2014 and had a carrying amount of Tala 20,000. The plant is to be denetled over its estimates remaining usti te of four years, 5) H LG, Sold goods Slid, at a price of Tata 25,000 on 30 June 2016, which were not red by Slid, und 5 July 2016. Hd, calolates selling price at a mark-up of 25% Regled Prepare the ons deed bdance sheet H Ltd at 30 June 2016 vith necessary workings. determines nesading to BAS 2942 has movements in Sud, which is a subrdiary and I Lid, which is an investment, The attende sheds Hd, and S ud at 30 June 2016 are shown below, HLA 8 Ltd, 000 Ha cuentaseats 6,720 820 Primary are epipinent MarasimeSLO 1.540 bayasurenia 1,200 9.460 820 Cremesele MEMA 300 170 Toten vides 230 LE MUS whand catch bedents 16 10 829 Toate 19,280 1,230 Enely Lier Geld and Reserves W TeleSery hard 5,000 600 2000 PEN 40 1,210 4 220 Paya 2015 - T: 301. ADVANCED FINANCIAL ACCOUNTING- ON 4 foontd.) 6.410 880 Equity Non current Liabilities Borromings 3200 Current Liabilities Trade and other payables 670 270 Amount due to H Lid 50 Liabilities 3,870 370 Total equity and Liabildies 10 220 1.220 Additional Information (1) H Led acmures 450.000 Taka 1 ordinary shares in Slid, on 15 July 2014 for Taka 154 million. At that date the balance on S Lid, retained earnings was a credit of Tana 140.000 and the balance on the revaluation reserve was a credit of Taka 22,000. 2) Tud, is not an associate of Huid. 3) The fair value of the plant of S Lid was Tara 200,000 in excess of its carrying amount at 1" Jody 2014. This plant is to be degetetet over live years from the acquisition date on a straight line basis with no residual value, 9) Hud, sad plant to s lid, on 1 Juty 2015 for Tela 5,000, the plant had cost Teka 100,900 on 19 July 2014 and had a carrying amount of Tala 20,000. The plant is to be denetled over its estimates remaining usti te of four years, 5) H LG, Sold goods Slid, at a price of Tata 25,000 on 30 June 2016, which were not red by Slid, und 5 July 2016. Hd, calolates selling price at a mark-up of 25% Regled Prepare the ons deed bdance sheet H Ltd at 30 June 2016 vith necessary workings