H Ltd, bought all the shares in S Ltd. On 30 June 2004 when the retained income of Ltd. was R80 000 and the general reserve was R12 000. The following list of Balances appeared in the book of the two companies on 30 June 2007 H Ltd. S. Ltd. RR Debits Land and buildings at cost 60 000 28 000 24 000 Equipment at cost Investment in 5 Ltd. Stock 44000 80 000 48 000 60 000 292 000 Bank 24 000 28 000 104 000 Credits 48 000 20 000 Share capital (ordinary R1 shares) 120 000 General reserve 88 000 Retained income 20 000 Creditors 52 000 Accumulated depreciation on equipment_12 000 292 000 18 000 10 000 8000 104 000 Required Draw up a consolidated balance sheet of H Ltd. and Subsidiary S Ltd. On 30 June 2007