On January 1, Cullumber Corporation purchased a 25% equity in Helbert Corporation for $181,500. At December 31, Helbert declared and paid a $46,600 cash dividend and reported net income of $192,000 (a) Journalize the transactions. (List all debit entries before credit entries. Credit account tities are outomotically indented when amount is entered, Do not indent monuolly, If no entry is requlred, select "No entry" for the occount titles and enter 0 for the amounts. Record lournal entries in the order presented in the probiem.)