Cullumber Company owns 30% of Laver Company. For the current year, Lauer reports net income of $215,000 and dectares and pays a $43,000 cash dividend. Record Cullumber's cquity in Laver's net income and the receipt of dividends from Lauer. Qlist all debli entries before credit entries Credit account titles are outomaticolly indented when amount is entered. Do not indent manually. If no entry is requiled, select "No entry" for the occount tities and enter o for the anounts.).