Whispering Corporation purchased for $317,000 a 25% interest in Murphy, Inc. This investment enables Whispering to exert significant influence over Murphy. During the year, Murphy earned net income of $192,000 and paid dividends of $65,000. Prepare Whispering's journal entries related to this investment. (Credit account titles are automatically indented when amount is enter Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)