Harry has just acquired $\backslash (80\backslash \%\backslash )$ of the shares in Hermione for $\backslash (3\mathrm{.}40\backslash )$ per share. The respective balance sheets of the two companies are as follows and the fair value of Hermione's assets are estimated to be $\backslash (80,000\backslash )($L$\backslash$&B$),\backslash (30,000\backslash )($Plant$)$ and $\backslash (20,000\backslash )($Other assets$).$ Produce consolidated balance sheets for Harry Group based on:

a$)$ The proprietary concept

b$)$ The entity concept

c$)$ The proprietary concept: parent company extension

d$)$ The proprietary concept: proportional consolidation