Exercise 12-7 (Part Level Submission) On January 1, Zabel Corporation purchased a 25% equity in Helbert Corporation for $199,100. At December 31, Helbert declared and paid a $61,500 cash dividend and reported net income of $165,500 (a) Journalize the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry for the account Date Account Titles and Explanation Jan 1 Dec 31 (to record dividends received Dec 31 to record inbert Corporacions et income SHOW LIST OF ACCOUNTS LINK TO TEXT