Amazon.com, Inc. Balance Sheet as at 31 December 2056

	$	$
Non-current assets
Investment in subsidiary:
- 1,060,000 shares bought 1.1.2056	1,590,000
Other non-current assets	2,650,000
Current assets	515,000	4,755,000
Share capital		2,650,000
Retained profits
As at 1.1.2056	525,000
Add Profit for year to 31.12.2056	535,000	1,060,000
Suspense		1,045,000
Total		4,755,000

Whole Foods Market Balance Sheet as at 31 December 2056

	$	$
Non-current assets		1,070,000
Current assets		1,040,000
Share capital		530,000
Retained profits
As at 1.1.2056	510,000
Add Profit for year to 31.12.2056	505,000	1,015,000
Total		2,085,000

Required:

1. Prepare the consolidated balance sheet as at 31 December 2056.
2. Address any discrepancies in the suspense account.
3. Adjust for inter-company transactions.