On January 1, Wildhorse Corporation purchased a 25\% equity in Helbert Corporation for $180,000. At December 31 , Helbert declared and paid a $48,500 cash dividend and reported net income of $199,000. (a) Journalize the transactions. (List all debit entries before credit entries. Credit occount 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 0 for the amounts. Record journal entries in the order presented in the problem.) Determine the amount to be reported as an investment in Helbert stock at December 31. Investment in Helbert, December 31