On January 1, Cullumber Corporation purchased a 25% equity in Helbert Corporation for $182,000. At December 31, Helbert deciared and paid a $47,900 cash dividend and reported net income of $236,500 Journalize the transactions. (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 occount titles and enter o for the amounts. Record journal entries in the order presented in the problem.)