Pebble Hotels Uses a Financial Entity to Obtain Secured Debt

Pebble Hotels uses a financial entity to obtain secured debt. On January 1, 2020, Pebble determines that the financial entity is a variable interest entity and Pebble is the primary beneficiary. Pebble has no equity interest in the VIE. The VIE's trial balance on January 1, 2020 is as follows:
$$\begin{array} { l r } & \text { Dr (Cr) } \\\text { Financial assets } & \$ 15,000\\\text { Other assets } & 5,000 \\\text { Liabilities }& \{ 25,000 \} \\\text { Capital stock } & \{ 1,000 \}\\\text { Retained deficit }& \underline { 6,000 } \\\text { Total } & \underline { \$\quad0}\\\end{array}$$ The VIE's financial assets have a fair value of $12,000 and its other assets have a fair value of $7,000. The fair value of the VIE is $2,000. Pebble and the VIE were not previously under common control.
Required
Fill in the working paper below to consolidate the VIE with Pebble at January 1, 2020.
$\begin{array}{|l|c|c|c|c|c|}\hline & \begin{array}{l}\text { Pebble } \\\text { Dr (Cr) }\end{array} & \begin{array}{c}\text { VIE } \\\operatorname{Dr}(\mathrm{Cr})\end{array} & \text { Dr } & \mathrm{Cr} & \begin{array}{l}\text { Consol } \\\mathrm{Dr}(\mathrm{Cr})\end{array} \\\hline \text { Financial assets } & \$ 150,000 & \$ 15,000 & & & \\\hline \text { Other assets } & 900,000 & 5,000 & & & \\\hline \text { Goodwill } & -- & -- & & & \\\hline \text { Liabilities } & (720,000) & (25,000) & & & \\\hline \text { Capital stock } & (20,000) & (1,000) & & & \\\hline \text { Retained (earnings) deficit } & (300,000) & 6,000 & & & \\\hline \mathrm{AOCl} & (10,000) & - & & & \\\hline \text { Noncontrolling interest } & - & \text { - } & & & \\\hline \text { Total } & \$ 0& \$0& & & \\\hline\end{array}$