Swifty Corporation purchased for $270,000 a 30% interest in Murphy, Inc. This investment enables Swifty to exert significant influence over Murphy. During the year, Murphy earned net income of $188,000 and paid dividends of $66,000. Prepare Swifty's journal entries related to this investment. (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 O for the amounts.) Account Titles and Explanation (To record the purchase.) (To record the net income.) (To record the dividend.) Debit Credit