Please help mePersaud 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 $$90$ million to the new corporation, which

built the casino at a cost of $$83$ million. Bracebridge purchased $100$ percent of the initial common shares offering for $$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 $18$ 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 casino's construction,

Persaud reported the following amounts $($in millions$)$:

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. $($Enter your answers in millions of

dollars. Negative amounts should be indicated by a minus sign.$)$