Harry has just acquired 80% of the shares in Hermione for 3.40 per share. The respective balance sheets of the two companies are as follows and the fair value of Hermione's assets are estimated to be 80,000 (L&B), 30,000 (Plant) and 20,000 (Other assets). Produce consolidated balance sheets for Harry Group based on: a) The proprietary concept b) The entity concept c) The proprietary concept: parent company extension d) The proprietary concept: proportional consolidation Investment in Hermione L&B Plant Other assets Harry Hermione 000 000 136 120 40 80 20 20 10 356 70 Share capital (1 shares) Reserves (P&L) 200 156 356 50 20 70