1) The ABC Partnership has 3 equal partners with the following capital accounts: a. Partner A capital account $100,000 b. Partner B capital account $100,000 c. Partner C capital account $100,000 They are allowing Partner D to become an equal (1/4) partner for a contribution of $200,000 a) Prepare the journal entry if the partnership uses the bonus method b) Prepare the journal entry if the partnership uses the goodwill method