Google LLC Balance Sheet as at 31 December 2060

	$	$
Non-current assets
Investment in subsidiary:
- 1,140,000 shares bought 1.1.2060	1,710,000
Other non-current assets	2,850,000
Current assets	555,000	5,115,000
Share capital		2,850,000
Retained profits
As at 1.1.2060	565,000
Add Profit for year to 31.12.2060	575,000	1,140,000
Suspense		1,125,000
Total		5,115,000

YouTube LLC Balance Sheet as at 31 December 2060

	$	$
Non-current assets		1,150,000
Current assets		1,120,000
Share capital		570,000
Retained profits
As at 1.1.2060	550,000
Add Profit for year to 31.12.2060	545,000	1,095,000
Total		2,270,000

Required:

1. Prepare the consolidated balance sheet as at 31 December 2060.
2. Address any discrepancies in the suspense account.
3. Adjust for inter-company transactions.