Persaud Corp. convinced Bracebridge Inc. that the two companies should establish Renfrew Ltd. to build a new gambling casino in Renfrew. Although chances for the casinos success were relatively low, a local bank loaned $100 million to the new corporation, which built the casino at a cost of $92 million. Bracebridge purchased 100 percent of the initial common shares offering for $5 million, and Persaud agreed to supply 100 percent of the management which would include directing Renfrew's day-to-day activities. Persaud also agreed to guarantee the bank loan. Additionally, Persaud guaranteed a 17 percent return to Bracebridge on its investment for the first 10 years. Persaud will receive all profits in excess of the 18 percent return to Bracebridge. Immediately after the casinos construction, Persaud reported the following amounts (in millions):

Cash	$	6
Buildings & Equipment		115
Accumulated Depreciation		(18	)
Accounts Payable		5
Bonds Payable		60
Common Shares		20
Retained Earnings		18

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

Required: Prepare a consolidated balance sheet for Persaud immediately following the casinos construction. (Enter your answers in millions of dollars. Negative amounts should be indicated by a minus sign.)