On January 1, 2020, Cullumber Corporation purchased 30% of the common shares of Riverbed Company for $177,000. During the year, Riverbed earned net income of $77.000 and paid dividends of $19,250. Prepare the entries for Cullumber to record the purchase and any additional entries related to this investment in Riverbed Company in 2020. (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 for the amounts.) Account Titles and Explanation Debit Credit (To record purchase of stock.) (To record receipt of dividends.) (To record revenue.)