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 casino's success were relatively low, a local bank loaned $$70$ million to the new corporation, which built the casino at a cost of $$66$ million. Bracebridge purchased $100$ percent of the initial common shares offering for $$6$ 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 $15$ percent return to Bracebridge on its investment for the first $10$ years. Persaud will receive all profits in excess of the $15$ percent return to Bracebridge. Immediately after the casino's construction, Persaud reported the following amounts $($in millions$)$: Cash $ $5$ Buildings & Equipment Accumulated Depreciation $120(16)$ Accounts Payable $4$ Bonds Payable Common Shares $6030$ Retained Earnings $15$ 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 Corporation's debt. Required Prepare a consolidated balance sheet for Persaud immediately following the casino's construction.