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 casino's success were relatively low, a local bank loaned $140,400,000 to the new corporation, which built the casino at a cost of $130,400,000. Conservative purchased 100 percent of the initial capital stock offering for $5,650,000, and Gamble agreed to supply 100 percent of the management which would include directing Simpletown's day-to-day activities, Gamble also agreed to guarantee the bank loan. Additionally, Gamble guaranteed a 30 percent return to Conservative on its investment for the first 10 years. Gamble will receive all profits in excess of the 30 percent return to Conservative. Immediately after the casino's construction, Gamble reported the following amounts: Cash Buildings and Equipment Accumulated Depreciation Accounts Payable Bonds Payable Common Stock Retained Earnings $ 3,140,000 241,200,000 19, 180,000 4,880,000 28,190,000 181,100,000 108,070,000 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 Corporation's debt. Required: Prepare a consolidated balance sheet for Gamble immediately following the casino's construction (Amounts to be deducted should be indicated by a minus sign.)