On January 1, 2025, Sage Corporation purchased 20% of the common shares of Pronghorn Company for $196,000. During the year, Pronghorn earned net income of $77,000 and paid dividends of $19,250. Prepare the entries for Sage to record the purchase and any additional entries related to this investment in Pronghorn 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 O for the amounts.) Account Titles and Explanation Debit Credit (To record purchase of stock.) (To record receipt of dividends.)