The following trial balances were extracted from the records of three companies on June 30 , 2022. JDF/ACCOUNT LEVE 3 PLA/MAY 2023 The following additional information is relevant: i. the investments were acquired cum div as follows: ii. The preference dividend of Finger Limited for the half year to June 30, 2019 was received by Hand Limited on July 4, 2019; and an ordinary dividend of $4,000 was received in 2019 from Finger Limited for the year June 30, 2018. Both these dividends were credited to the profit and loss account of Hand Limited. In July 2020, Hand Limited received from Thumb Limited an ordinary dividend of $6,000 for the year to June 30,2020 . This dividend was credited against the cost of shares in Thumb Limited. iii. The share premium account of Finger Limited was created on incorporation. iv. Adjustment is to be made in the accounts of Hand Limited for proposed ordinary dividend of $15,000. You have also been provided with partial working papers as follows: Minority Interest Account Consolidated Profit \& Loss Account Consolidated Share Premium Account Proposed dividends due to minority shareholders: Required: a. complete the partial working papers ( 15 marks) b. Prepare the consolidated balance sheet of Hand Limited and its subsidiary companies as at June 30, 2022. (15 marks)