Amazon.com, Inc. Balance Sheet as at 31 December 2061

	$	$
Non-current assets
Investment in subsidiary:
- 1,160,000 shares bought 1.1.2061	1,740,000
Other non-current assets	2,900,000
Current assets	565,000	5,205,000
Share capital		2,900,000
Retained profits
As at 1.1.2061	575,000
Add Profit for year to 31.12.2061	585,000	1,160,000
Suspense		1,145,000
Total		5,205,000

Whole Foods Market Balance Sheet as at 31 December 2061

	$	$
Non-current assets		1,170,000
Current assets		1,140,000
Share capital		580,000
Retained profits
As at 1.1.2061	560,000
Add Profit for year to 31.12.2061	555,000	1,115,000
Total		2,310,000

Required:

1. Create the consolidated balance sheet as at 31 December 2061.
2. Resolve any issues in the suspense account.
3. Ensure proper adjustments for inter-company transactions.