(New York, NY)  --  The Dow Jones Industrial Average and S&P are closing at record levels on better-than-expected corporate earnings.  Investors were upbeat as jobless claims fell and earnings from both Morgan Stanley and UnitedHealth Group beat estimates.  The Dow gained 78 points to 15,549.23.  The Nasdaq rose more than a point to 3,611.28.  The S&P added eight points to 1,689.41

Photo: Getty Images