On January 1, Sandhill Corporation purchased a 25% equity in Helbert Corporation for $167,000. At December 31, Helbert declared and paid a $46.400 cash dividend and reported net income of $231,000. (a) 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 account titles and enter O for the amounts. Record journal entries in the order presented in the problem.) Datel Account Titles and Explanation (To record dividends received) (To record equity in Helbert Corporation's net income) Debit Credit