AstraZeneca plc Balance Sheet as at 31 December 2040

	£	£
Non-current assets
Investment in subsidiary:
- 740,000 shares bought 1.1.2040	1,110,000
Other non-current assets	1,850,000
Current assets	355,000	3,315,000
Share capital		1,850,000
Retained profits
As at 1.1.2040	365,000
Add Profit for year to 31.12.2040	375,000	740,000
Suspense		725,000
Total		3,315,000

Alexion Pharmaceuticals Balance Sheet as at 31 December 2040

	£	£
Non-current assets		750,000
Current assets		720,000
Share capital		370,000
Retained profits
As at 1.1.2040	350,000
Add Profit for year to 31.12.2040	345,000	695,000
Total		1,625,000

Required:

1. Create the consolidated balance sheet as at 31 December 2040.
2. Resolve any issues in the suspense account.
3. Ensure proper adjustments for inter-company transactions.