Consolidate the following balance sheets:

Liabilities

H Ltd.

S Ltd.

Assets

H Ltd.

S Ltd.

Capital: f. 1 Shares

7,000

5,000

4,500 Shares in 5 Ltd. at

6,000

Cost

Creditors

2,500

Sundry

1,000

9,000

Assets

P&L A/c

1,500

7,000

9,000

7,000

9,000