On January 1, 2025, Atlantic Corporation purchased 40% of the common shares of Pacific Company for $185,000. During the year, Pacific earned net income of $91,000 and paid dividends of $22,750. Prepare the entries for Atlantic to record the purchase and any additional entries related to this investment in Pacific Company in 2025. (List all debit entries before credit entries. 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 0 for the amounts.) Account Titles and Explanation (To record purchase of stock.) (To record receipt of dividends.) (To record revenue.) Debit Credit