Royal Dutch Shell plc Balance Sheet as at 31 December 2037

	€	€
Non-current assets
Investment in subsidiary:
- 680,000 shares bought 1.1.2037	1,020,000
Other non-current assets	1,700,000
Current assets	325,000	3,045,000
Share capital		1,700,000
Retained profits
As at 1.1.2037	335,000
Add Profit for year to 31.12.2037	345,000	680,000
Suspense		665,000
Total		3,045,000

BG Group Balance Sheet as at 31 December 2037

	€	€
Non-current assets		690,000
Current assets		660,000
Share capital		340,000
Retained profits
As at 1.1.2037	320,000
Add Profit for year to 31.12.2037	315,000	635,000
Total		1,535,000

Required:

1. Create the consolidated balance sheet as at 31 December 2037.
2. Resolve any issues in the suspense account.
3. Ensure proper adjustments for inter-company transactions.