3. Tara Marie and Jackson Jay are partners in Space Designs. The partners share income and losses equally. Samuel Nathan will be admitted to the partnership by investment. Tara Marie's capital balance was $135,000 and Jackson Jay's capital balance was $96,000 before Samuel Nathan's admission. Required: (a) Prepare the journal entry for Nathan's admission if he receives a 25% interest for a $45,000 investment. (b) Prepare the journal entry for Nathan's admission if he receives a 25% interest for a $100,000 investment