Facebook Inc. Balance Sheet as at 31 December 2047

	$	$
Non-current assets
Investment in subsidiary:
- 880,000 shares bought 1.1.2047	1,320,000
Other non-current assets	2,200,000
Current assets	425,000	3,945,000
Share capital		2,200,000
Retained profits
As at 1.1.2047	435,000
Add Profit for year to 31.12.2047	445,000	880,000
Suspense		865,000
Total		3,945,000

Instagram LLC Balance Sheet as at 31 December 2047

	$	$
Non-current assets		890,000
Current assets		860,000
Share capital		440,000
Retained profits
As at 1.1.2047	420,000
Add Profit for year to 31.12.2047	415,000	835,000
Total		1,750,000

Required:

1. Create the consolidated balance sheet as at 31 December 2047.
2. Resolve any issues in the suspense account.
3. Ensure proper adjustments for inter-company transactions.