9. Below is the balance sheet for JB HiFi for the year ending 30 June 2017: 7 Consolidated 2017 Sm 2016 Sm Notas 72.8 51.9 980 8 196.6 7 859.9 546.4 9 41.4 6.1 1,170.7 702.4 2082 183.6 10 6 7.8 11 98.5 9 1,026.6 46.8 1,281.6 2,452 289.9 992.3 12 647.8 339.9 13 141.8 45.1 ASSETS Current assets Cash and cash equivalents Trade and other receivables Inventories Other current assets Total current assets Non-current assets Plant and equipment Deferred tax assets Intangible assets Other non-current assets Total non-current assets Total assets LIABILITIES Current liabilities Trade and other payables Deferred revenue Provisions Other current liabilities Current tax liabilities Total current liabilities Non-current liabilities Borrowings Deferred revenue Deferred tax liabilities Provisions Other non-current liabilities Total non-current abilities - Total liabilities Net assets EQUITY Contributed equity Reserves Retained earnings Total equity 14 75.4 46.0 4.9 15 9.0 11.8 10.9 885.8 446.8 17 558.8 109.7 13 99.6 6 8.2 14 11.8 6.4 15 34.6 713.0 24.7 140.8 587.6 1,598.8 853.5 404.7 438.7 49.3 18 19 332 27.1 328.3 381.6 853.5 404.7 Source: jbhifi.com.au In September 2016, JB Hi Fi purchased The Good Guys, a competing business, for $870m. Analyse the balance sheets above and explain any changes from 2016 to 2017 that you think may be attributable to this acquisition