3 partners are in XYZ Partnership have capital balances of X=$75,000; Y=$30,000; Z=$45,000. Jones wants to be a 4th partner and to join the partnership he agrees on Oct. 1, 2021 to contribute Cash of $100,000 & a Truck worth $20,000 for a 20% interest in the new XYZ & Jones Partnership. Prepare the Oct. 1, 2021 J/E for this transaction, any bonus will be split based on the ratio of the original partners capital balances.