On January 1, 2020, Pronghorn Corporation purchased 40% of the common shares of Stellar Company for $178,000. During the year, Stellar earned net income of $86,000 and paid dividends of $21,500. Prepare the entries for Pronghorn to record the purchase and any additional entries related to this investment in Stellar 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 O for the amounts.) Account Titles and Explanation Debit Credit (To record purchase of stock.) (To record receipt of dividends.) (To record revenue.)