On January 1, 2024, Pikes Corporation loaned Venti Company $323,000 and agreed to guarantee all of Venti's long-term debt in exchange for (1) decision-making authority over all of Venti's activities and (2) an annual management fee of 25 percent of Venti's annual revenues. As a result of the agreement, Pikes becomes the primary beneficiary of Venti (now a variable interest entity). Pikes' loan to Venti stipulated a 8 percent (market) rate of interest to be paid annually with principal due in 10 years. On January 1, 2024, Pikes estimated that the fair value of Venti's equity shares equaled $98,000 while Venti's book value was $78,000. Any excess fair over book value at that date was attributed to Venti's trademark with an indefinite life. Because Pikes owns no equity in Venti, all of the acquisition-date excess fair over book value is allocated to the noncontrolling interest. Venti paid Pikes 25 percent of its 2024 revenues at the end of the year and recorded the payment in other operating expenses. Venti also paid the interest to Pikes for the loan. On December 31, 2024, Pikes and Venti submitted the following statements for consolidation. (Parentheses indicate credit balances.) Required: Prepare the December 31, 2024, consolidation worksheet for Pikes and its variable interest entity Venti. Note: For accounts where multiple consolidation entries are required, combine all debit entries into one amount and enter this amount in the debit column of the worksheet. Similarly, combine all credit entries into one amount and enter this amount in the credit column of the worksheet. Input all amounts as positive values