On January 1, 2017, Swifty Corporation purchased 30% of the common shares of Nash Company for $163,000. During the year, Nash earned net income of $71,000 and paid dividends of $17,750. Prepare the entries for Swifty to record the purchase and any additional entries related to this investment in Nash Company in 2017. (Credit account tities are automatically indented when amount is e 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.)