On January 1, 2015, Pansy Company acquired a 10 percent interest in Sunflower Corporation for $133,500 when Sunflower's stockholders' equity consisted of $560,000 capital stock and $525,000 retained earnings. Book values of Sunflower's net assets equaled their fair values on this date and any difference is attributed to goodwill. Sunflower's net income and dividends for 2015 through 2017 were as follows:

Year	2015	2016	2017
Net income	$130,000	$140,000	$165,000
Dividends paid	120,000	140,000	155,000

Assume that Pansy Incorporated used the cost method of accounting for its investment in Sunflower. Record the journal entry or entries for Pansy for 2017.