Tesla Inc. Balance Sheet as at 31 December 2059

	$	$
Non-current assets
Investment in subsidiary:
- 1,120,000 shares bought 1.1.2059	1,680,000
Other non-current assets	2,800,000
Current assets	545,000	5,025,000
Share capital		2,800,000
Retained profits
As at 1.1.2059	555,000
Add Profit for year to 31.12.2059	565,000	1,120,000
Suspense		1,105,000
Total		5,025,000

SpaceX Balance Sheet as at 31 December 2059

	$	$
Non-current assets		1,130,000
Current assets		1,100,000
Share capital		560,000
Retained profits
As at 1.1.2059	540,000
Add Profit for year to 31.12.2059	535,000	1,075,000
Total		2,205,000

Required:

1. Create the consolidated balance sheet as at 31 December 2059.
2. Resolve any issues in the suspense account.
3. Ensure proper adjustments for inter-company transactions.