On 1.1.2002, the socit anonyme M acquired 80% of the shares of the socit anonyme I by paying 720.The total funds of B on 1.1.2002 were 720. The transaction resulted in goodwill, which is depreciated over 4 years. 31.12.2002 the socits anonymes M and B prepared the following annual financial statements:

	B .. Balance Sheet 31.12.2002
Others	2.700	Share Capital	720
		Profit 2011	180
			900
		Liabilities	1.260
		Liabilities M	540
Total	2.700	Total	2.700

.. Balance Sheet 31.12.2002
Holdings B	720	Share Capital	540
Receivable B	540	Profit	360
Others	2.340	Equity	900
		Liabilities	2.700
Total	3.600	Total	3.600

Profit or loss for the financial year M	Profit and loss for the financial year B
Income	5.400	Income	6.300
Expenses	(5.040)	Expenses	(6.120)
Profit for the financial year	360	Profit for the financial year	180

Prepare the consolidated financial statements of the group and the consolidation equity reconciliation table.