Gamble Company convinced Conservative Corporation that the two companies should establish Simpletown Corporation to build a new gambling casino in Simpletown Corner. Although chances for the casinos success were relatively low, a local bank loaned $140,000,000 to the new corporation, which built the casino at a cost of $130,000,000. Conservative purchased 100 percent of the initial capital stock offering for $5,600,000, and Gamble agreed to supply 100 percent of the management and guarantee the bank loan. Gamble also guaranteed a 20 percent return to Conservative on its investment for the first 10 years. Gamble will receive all profits in excess of the 20 percent return to Conservative. Immediately after the casinos construction, Gamble reported the following amounts:

Cash	$	3,000,000
Buildings and Equipment		240,600,000
Accumulated Depreciation		10,100,000
Accounts Payable		5,000,000
Bonds Payable		20,300,000
Common Stock		103,000,000
Retained Earnings		105,200,000

The only disclosure that Gamble currently provides in its financial reports about its relationships to Conservative and Simpletown is a brief footnote indicating that a contingent liability exists on its guarantee of Simpletown Corporations debt.

Required:

Prepare a consolidated balance sheet for Gamble immediately following the casinos construction.(Amounts to be deducted should be indicated by minus sign.)