0 out of 3 points Miller and Davis are partners in a consulting business. The partners share profits and losses in the following ratios: 60% (Miller) and 40% (Davis). Miller has a capital balance of $80,000 and Davis has a capital balance of $40,000. Shaw invests $20,000 cash into the partnership for a 20% ownership interest. Goodwill is recognized. The entry to reflect Shaw's admission would be