Austen has owned 80% of Kipling and 30% of Dickens for many years. At 31 December2014 the trade receivables and trade payables shown in the individual company statement offinancial positions were as follows:The inter-company accounts agreed after taking into account the following:(1) An invoice for $4,000 posted by Kipling on 31 December 2014 was not received byAusten until 2 January 2015(2) A cheque for $2,000 posted by Austen on 30 December 2014 was not received byDickens until 4 January 2015.What amount should be shown as trade receivables in the consolidated statement offinancial position of Austen?
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