Your answer is partially correct. On January 1, 2017, Riverbed Corporation purchased 40% of the common shares of Marin Company for $201,000. During the year, Marin earned net income of $77,000 and paid dividends of $19,250. Prepare the entries for Riverbed to record the purchase and any additional entries related to this investment in Marin Company in 2017. (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 for the amounts.) Debit Credit Account Titles and Explanation Equity Investments 201,000 Cash 201,000 (To record purchase of stock.) Cash 7700 Equity Investments (To record receipt of dividends.) Equity Investments 30800 30800 (To record revenue.)