On 1 January 20X3, company H acquired 50% of company Y for 1,850 when Y's revenue reserves were 1,500. The balance sheets of the two companies on 31 December 20X3 were as follows: Investment in Y Property, plant & equipment Net current assets HY 1850 8200 4200 6250 1400 16300 5600 Share capital (1 shares) Reserves (P&L) 7000 2000 9300 3600 16300 5600 Prepare consolidated balance sheets as at 31 December 20X3 using the (a) the equity method (b) full consolidation using the acquisition method (c) proportional consolidation