Teal Corporation Is the primary beneficlary of a varlable Interest entity with total assets of $500,000, Ilabilitles of $470,000, and owners' equity of $30,000. Because Teal owns 25 percent of the VIE's voting stock, It reported a $7,500 Investment In the VIE In Its balance sheet. Teal reported total assets of $190,000 (Including Its Investment In the VIE), llabilitles of $80,000, common stock of $15,000, and retalned earnings of $95,000 in Its balance sheet. Required: Prepare a consolidated balance sheet in good form for Teal, assuming that it is the primary beneficlary of the varlable interest entity