13. Jones and Smith are partners with capital balances of $14,000 each (equal partners). Brown is admitted as a partner by investing $23,000 cash in the partnership. Brown is to have a 1/3 interest in the partnership equity and profits. The entry to admit Brown as a partner is: a. Cash 23,000 Jones, Capital.... 3,000 Smith, Capital. 3,000 Brown, Capital......... 17,000 b. Cash..... Brown, Capital.. . 23,000 23,000 c. Cash Goodwill.. Brown, Capital.. Jones, Capital.. Smith, Capital.. 23,000 6,000 23,000 3,000 3,000 d. Cash.......... ... 23,000 Jones, Capital.. Smith, Capital.. Brown, Capital 7,666 7,666 7,667 e. None of the above