On January 1, Sunland Corporation purchased a 25% equity in Helbert Corporation for $161.000. At December 31 . Helbert deciared and paid a $50.800 cash dividend and reported net income of $204,000. (a) Journalize the transactions. (List all debit entries before credit entries. Credit occount titles are cutomaticolly indented when amount is entered. Do not indent manually. If no entry is required, select "No entry' for the account titles and enter Ofor the amounts. Record joumal entries in the order presented in the problem. On January 1, Sunland Corporation purchased a 25% equity in Helbert Corporation for $161,000 At December 31 . Helbert declared and paid a $50,800 cash dividend and reported net income of $204,000 (a) Journalize the transactions. (List all debit entries before credit entries. Credit account titles are dutomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter Ofor the amounts, Record journal entries in the order presented in the problem.)