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HK Ltd. (HK) acquires all shares of Moneypenny Ltd. (MP) for THK$ 300 on Jan. 1 st 20X5. The statement of financial positions as at Jan. 1st 20X5, Dec. 3 1st 20X5, and Dec. 3 1st 20X6 are as follows: Jan 1st 20X5 31st Dec. 20X5 31st Dec. 20X6 HK MP HK MP HK MP In THK$ Ltd. Ltd. Ltd. Ltd Ltd. Ltd. Equipment 0 200 200 Acc. Depr. 0 200 0 -50 0 -100 0 -150 Investment 300 0 300 300 0 Cash 100 100 100 150 100 200 Total Assets 400 250 400 250 400 250 Equity 01.01. 400 250 100 250 100 250 Equity 31.12. 400 250 400 Liabilities 250 0 0 0 0 0 Total E&L 400 250 400 250 400 250 Revenues 50 50 Depreciation -50 -50 Profit for the year 0 0 + The equipment of MP Ltd. was bought on Jan. 1st 20X4. The expected useful life of the equipment is 4 years. The equipment of MP Ltd. has a fair value of THK$ 180 on Jan. 1st 20X5. The consideration transferred consisted of a cash payment of THK$ 300. . Neglect tax effects. Required - see answer sheets on the next pages: Prepare the worksheet entries and the consolidation worksheet as at Dec. 31: 20X6 (subsequent consolidation). Fill in assets, liabilities. Dr. Cr, and Consolidated. (1 1 points)