On 31 Dec 20x9, H Ltd acquired 100% of the equity interests of S Ltd. At acquisition date, the statements of financial position of H Ltd and S Ltd were as follows:

	H Ltd	S Ltd
	$	$
Property, plant and equipment, net	20,600	12,100
Investment in S Ltd	20,000
Inventory	3,000	4,000
Trade receivables	3,000	2,000
Cash	300	360
Total assets	46,900	18,460
Provisions	2,000	500
Trade and other payables	3,000	800
Total liabilities	5,000	1,300
Net assets	$41,900	$17,160
Share capital	25,000	10,000
Retained earnings	16,900	7,160
Equity	$41,900	$17,160

Assuming carrying amount of identifiable net assets of S Ltd was close to fair value on the date of acquisition.

Required:

Prepare the consolidated statement of financial position of H Ltd and its subsidiary, S Ltd as at 31 Dec 20x9.

Amount	H Ltd	S Ltd	DR	CR	Consolidated
31 Dec 20x9
Property, plant and equipment, net	20,600	12,100
Investment in S Ltd	20,000
Inventory	3,000	4,000
Trade receivables	3,000	2,000
Cash	300	360
Total assets	46,900	18,460
Provisions	2,000	500
Trade and other payables	3,000	800
Total liabilities	5,000	1,300
Net assets	$41,900	$17,160
Share capital	25,000	10,000
Retained earnings	16,900	7,160
Equity	$41,900	$17,160