On January 1, 2020. Whispering Corporation purchased 40% of the common shares of Metlock Company for $192,000. During the year, Metlock earned net income of $81,000 and paid dividends of $20.250. Prepare the entries for Whispering to record the purchase and any additional entries related to this investment in Metlock 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.) Debit Credit Account Titles and Explanation Equley Investments Cash (To record purchase of stock.) Cash IND | 10 Equity Investments (To record receipt of dividends.) Equity Investments Investment Income (Tn record revenue