Sage Corporation purchased for $301,000 a 25% interest in Murphy, Inc. This investment enables Sage to exert significant influence over Murphy. During the year, Murphy earned net income of $169,000 and paid dividends of $61,000. Prepare Sage's journal entries related to this investment. (List all debit entries before credit entries. Credit account 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.)