Aug 13 (Reuters) - The Dow and the S&P 500 opened at record highs on Friday after Walt Disney"s market-beating results, while signs of cooling inflation and a strong recovery in corporate earnings kept the indexes on track for a second straight week of gains. The Dow Jones Industrial Average (.DJI) rose 51.71 points, or 0.15%, at the open to 35,551.56. The S&P 500 (.SPX) opened higher by 4.01 points, or 0.09%, at 4,464.84, while the Nasdaq Composite (.IXIC) gained 8.81 points, or 0.06%, to 14,825.07 at the opening bell.