Chevron Corporation Balance Sheet as at 31 December 2033

	$	$
Non-current assets
Investment in subsidiary:
- 600,000 shares bought 1.1.2033	900,000
Other non-current assets	1,500,000
Current assets	285,000	2,685,000
Share capital		1,500,000
Retained profits
As at 1.1.2033	295,000
Add Profit for year to 31.12.2033	305,000	600,000
Suspense		585,000
Total		2,685,000

Texaco Inc. Balance Sheet as at 31 December 2033

	$	$
Non-current assets		610,000
Current assets		580,000
Share capital		300,000
Retained profits
As at 1.1.2033	280,000
Add Profit for year to 31.12.2033	275,000	555,000
Total		1,415,000

Required:

1. Create the consolidated balance sheet as at 31 December 2033.
2. Resolve any issues in the suspense account.
3. Ensure proper adjustments for inter-company transactions.