On January 1, 2025, Swifty Corporation purchased 20% of the common shares of Nash Company for $182,000. During the year, Nash earned net income of $90,000 and paid dividends of $22,500. Prepare the entries for Swifty to record the purchase and any additional entries related to this investment in Nash Company in 2025. (List all debit entries before credit entries. Credit account titles are automaticolly indented when omount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account tittes and enter 0 for the amounts.)