Unilever PLC Balance Sheet as at 31 December 2029

	€	€
Non-current assets
Investment in subsidiary:
- 520,000 shares bought 1.1.2029	780,000
Other non-current assets	1,300,000
Current assets	245,000	2,325,000
Share capital		1,300,000
Retained profits
As at 1.1.2029	255,000
Add Profit for year to 31.12.2029	265,000	520,000
Suspense		505,000
Total		2,325,000

Ben & Jerry's Balance Sheet as at 31 December 2029

	€	€
Non-current assets		530,000
Current assets		500,000
Share capital		260,000
Retained profits
As at 1.1.2029	240,000
Add Profit for year to 31.12.2029	235,000	475,000
Total		1,270,000

Required:

1. Prepare the consolidated balance sheet as at 31 December 2029.
2. Address any discrepancies in the suspense account.
3. Adjust for inter-company transactions.