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 $140,600,000 to the new corporation, which built the casino at a cost of $130,600,000. Conservative purchased 100% of the initial capital stock offering for $5,630,000, and Gamble agreed to supply 100% 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% return to Conservative on its investment for the first 10 years. Gamble will receive all profits in excess of the 30% return to Conservative. Immediately after the casino's construction, Gamble reported the following amounts:

Cash	$ 3,160,000
Buildings and Equipment	242,400,000
Accumulated depreciation	9,980,000
Accounts payable	4,900,000
Bonds payable	20,130,000
Common stock	101,100,000
Retained earnings	109,450,000

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).