Pina Corporation purchased for $317,000 a 25% interest in Murphy, Inc. This investment enables Pina to exert significant influence over Murphy. During the year, Murphy earned net income of $192,000 and paid dividends of $65,000. Prepare Pina's journal entries related to this investment. (Credit account titles are automatically indented when amount is entered. D not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation (To record the purchase.) (To record the net income.) (To record the dividend.) Debit Credit