Microsoft Corporation Balance Sheet as at 31 December 2057

	$	$
Non-current assets
Investment in subsidiary:
- 1,080,000 shares bought 1.1.2057	1,620,000
Other non-current assets	2,700,000
Current assets	525,000	4,845,000
Share capital		2,700,000
Retained profits
As at 1.1.2057	535,000
Add Profit for year to 31.12.2057	545,000	1,080,000
Suspense		1,065,000
Total		4,845,000

LinkedIn Corporation Balance Sheet as at 31 December 2057

	$	$
Non-current assets		1,090,000
Current assets		1,060,000
Share capital		540,000
Retained profits
As at 1.1.2057	520,000
Add Profit for year to 31.12.2057	515,000	1,035,000
Total		2,125,000

Required:

1. Create the consolidated balance sheet as at 31 December 2057.
2. Resolve any issues in the suspense account.
3. Ensure proper adjustments for inter-company transactions.