On January 1. Sunland Corporation purchased a 25% equity in Helbert Corporation for $175,000. At December 31 , Helbert declared and pald a $40,400 eash dlvidend and reported net income of $172,500. (a) Journalize the transactions. (List all debit entries before credit entries. Credit account titles ore outomatically 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.)