Facebook Inc. Balance Sheet as at 31 December 2063

	$	$
Non-current assets
Investment in subsidiary:
- 1,200,000 shares bought 1.1.2063	1,800,000
Other non-current assets	3,000,000
Current assets	585,000	5,385,000
Share capital		3,000,000
Retained profits
As at 1.1.2063	595,000
Add Profit for year to 31.12.2063	605,000	1,200,000
Suspense		1,185,000
Total		5,385,000

Instagram LLC Balance Sheet as at 31 December 2063

	$	$
Non-current assets		1,210,000
Current assets		1,180,000
Share capital		600,000
Retained profits
As at 1.1.2063	580,000
Add Profit for year to 31.12.2063	575,000	1,155,000
Total		2,390,000

Required:

1. Create the consolidated balance sheet as at 31 December 2063.
2. Resolve any issues in the suspense account.
3. Ensure proper adjustments for inter-company transactions.