Riverbed Company owns 25% of Toppe Company. For the current year, Toppe reports net income of $220,000 and declares and pays a $88,000 cash dividend. Record Riverbed's equity in Toppe's net income and the receipt of dividends from Toppe. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Dec. 31 Debit Credit Dec. 31 (To record revenue from investment) (To record receipt of dividend)