Unilever PLC Balance Sheet as at 31 December 2053

	€	€
Non-current assets
Investment in subsidiary:
- 1,000,000 shares bought 1.1.2053	1,500,000
Other non-current assets	2,500,000
Current assets	485,000	4,485,000
Share capital		2,500,000
Retained profits
As at 1.1.2053	495,000
Add Profit for year to 31.12.2053	505,000	1,000,000
Suspense		985,000
Total		4,485,000

Ben & Jerry's Balance Sheet as at 31 December 2053

	€	€
Non-current assets		1,010,000
Current assets		980,000
Share capital		500,000
Retained profits
As at 1.1.2053	480,000
Add Profit for year to 31.12.2053	475,000	955,000
Total		1,965,000

Required:

1. Prepare the consolidated balance sheet as at 31 December 2053.
2. Address any discrepancies in the suspense account.
3. Adjust for inter-company transactions.