Bakwena co. purchased 80% of equity shares in Kgale Co. on 1 January 2021. The following items are extracted from the above companies as on 31 December 2021.

Bakwena Co. Trade receivables $250,000

Trade payables $350,000

Kgale Co. Trade receivables $150,000

Trade Payables $210,000

In the above receivables of Bakwena co. includes an amount due from Kgale Co of $23,000. Kgale Co has a corresponding payable balance.

Required,

Show the consolidated amount for trade receivables and payables in the financial statement.