QUESTION THREE The following are the trial balances of H Ltd and S Ltd at 31 December 2018. Additional information: - H Ltd acquired 60% of the shares in S Ltd on 31 December 2016 when the retained earnings for S Ltd was R20 000. - S Ltd purchased all its inventories from H Ltd at cost price plus 25%. The inventories on S Ltd's books amounted to R3 600 at 31 December 2017 and R10 800 at 31 December 2018. - Assume that the cost price or carrying amount equals the current fair value. Required: Prepare the abbreviated consolidated Statement of Financial Position of H Ltd and its subsidiary