Brief Exercise H-3 Oriole Company owns 25% of Toppe Company. For the current year, Toppe reports net income of $141,200 and declares and pays a $57,540 cash dividend. Record Oriole's equity in Toppe's net income and the receipt of dividends from Toppe. (Credit account titles are automatically indented when the amount is entered. Do not indent manually) Account Titles and Explanation Debit Date Credit Dec. 31 To record Oriole's equity.) Dec. 31 To record the receipt of dividends.) List Of Accounts CLOSE Brief Exercise H-3 Accounts Payable Accounts Receivable Accumulated Depreciation-Buildings Accumulated Depreciation-Equipment Accumulated Other Comprehensive Loss Allowance for Doubtful Accounts Bonds Payable Buildings Cash Common Stock Debt Investments Discount on Bonds Payable Dividend Revenue Dividends Payable Equipment Fair Value Adjustment-Available-for-Sale Fair Value Adjustment-Trading Fair Value Adjustment-Non-Trading Gain on Sale of Debt Investments Gain on Sale of Stock Investments Goodwill Income Tax Payable Interest Receivable Interest Revenue Inventory Land Loss on Sale of Stock Investments Notes Payable Paid-in Capital in Excess of Par Value Prepaid Insurance Retained Earnings Revenue from Stock Investments Stock Investments Unrealized Gain or Loss-Equity Unrealized Gain or Loss-Income Unrealized Loss on Available-for-Sale Securities