Volkswagen AG Balance Sheet as at 31 December 2041

	€	€
Non-current assets
Investment in subsidiary:
- 760,000 shares bought 1.1.2041	1,140,000
Other non-current assets	1,900,000
Current assets	365,000	3,405,000
Share capital		1,900,000
Retained profits
As at 1.1.2041	375,000
Add Profit for year to 31.12.2041	385,000	760,000
Suspense		745,000
Total		3,405,000

Audi AG Balance Sheet as at 31 December 2041

	€	€
Non-current assets		770,000
Current assets		740,000
Share capital		380,000
Retained profits
As at 1.1.2041	360,000
Add Profit for year to 31.12.2041	355,000	715,000
Total		1,665,000

Required:

1. Prepare the consolidated balance sheet as at 31 December 2041.
2. Address any discrepancies in the suspense account.
3. Adjust for inter-company transactions.