Berkshire Hathaway Inc. Balance Sheet as at 31 December 2013

	$	$
Non-current assets
Investment in subsidiary:
- 200,000 shares bought 1.1.2013	300,000
Other non-current assets	500,000
Current assets	85,000	885,000
Share capital		500,000
Retained profits
As at 1.1.2013	95,000
Add Profit for year to 31.12.2013	105,000	200,000
Suspense		185,000
Total		885,000

Geico Corporation Balance Sheet as at 31 December 2013

	$	$
Non-current assets		210,000
Current assets		180,000
Share capital		100,000
Retained profits
As at 1.1.2013	80,000
Add Profit for year to 31.12.2013	75,000	155,000
Total		545,000

Required:

1. Develop the consolidated balance sheet as at 31 December 2013.
2. Resolve any issues in the suspense account.

Ensure adjustments for inter-company transactions.