Boeing Company Balance Sheet as at 31 December 2036

	$	$
Non-current assets
Investment in subsidiary:
- 660,000 shares bought 1.1.2036	990,000
Other non-current assets	1,650,000
Current assets	315,000	2,955,000
Share capital		1,650,000
Retained profits
As at 1.1.2036	325,000
Add Profit for year to 31.12.2036	335,000	660,000
Suspense		645,000
Total		2,955,000

Jeppesen Balance Sheet as at 31 December 2036

	$	$
Non-current assets		670,000
Current assets		640,000
Share capital		330,000
Retained profits
As at 1.1.2036	310,000
Add Profit for year to 31.12.2036	305,000	615,000
Total		1,485,000

Required:

1. Formulate the consolidated balance sheet as at 31 December 2036.
2. Rectify any errors in the suspense account.
3. Make adjustments for inter-company transactions.