QUESTION B - Group Financial Statements ONE acquired 60% of the shares of TWO on the 1st of January 209 for an amount of 1,600,000.00 EUR. Condensed balance sheets of both aforementioned compdries un the 31th of Decemibet 209 (the clusing dide of the dccuunting yed fur buth cumpanies) are as fulluws: Additional information: - Both balance sheets are stated in EUR; - ONE still has to pay an invoice for an amount of 65,000.00 EUR for services rendered by TWO; - TWO owns a license that is not reflected in its balance sheet. The fair value of the license amounts to 25,000.00 EUR. REQUIRED Determine the balances on the 31st of December 209 for the following items in the balance sheet of the group financial statements: - Trade recelvables