On January 1, 2020, Riverbed Corporation purchased 40% of the common shares of Marin Company for $185,000. During the year, Marin earned net income of $91,000 and paid dividends of $22,750. Prepare the entries for Riverbed to record the purchase and any additional entries related to this investment in Marin 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.)