Exercise 17-17 On January 1, 2017, Ayayai Corporation purchased 30% of the common shares of Pina Company for $163,000. During the year, Pina earned net income of $71,000 and paid dividends of $17,750. Prepare the entries for Ayayai to record the purchase and any additional entries related to this investment in Pina Company in 2017. (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 titles and enter O for the amounts.) Account Titles and Explanation Debit Credit To record purchase of stock.) To record receipt of dividends.) (To record revenue.)