9. Below is the balance sheet for JB HiFi for the year ending 30 June 2017: Consolidated Notes 2017 2016 ASSETS Current assets Catch and cash equivalents 72.8 51.0 Trade and other receivables 190.6 Inventories 859.9 546.4 Other current assets 41.4 B.1 Total current asnota 1.170.7 702.4 Non-current assets Plant and equipment 208.2 183.8 Deferred tax assets 7.8 Intangible assets 1,026.6 Other non-current assets Total non-current assets 1,281.6 289.9 Total assets 2,452.3 992 3 LIABILITIES Current liabilities Trade and other payables 647.8 339. Deferred revenue 41.8 45.1 Provisions 75.4 Other current liabilities 4.9 Current tax liabilitys 11.8 10.9 Total current liabilities 885.8 446.8 Non-current liabilities Borrowings 17 654.8 109. Deferred revenue Deferred tax liabilities 8.2 Provisions 11.8 Other non-current liabilities 34.8 24.7 Total non-current labilities 713.0 140.8 Total liabilities 1.598.8 587.6 Not assets 153.5 EQUITY Contribuled equity 18 49.3 Reserves 33.2 27.1 Retained earnings 381.6 326 Total equity 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