ASAP!

Problem 4 :

Under the goodwill method, the assumption is that a value can be asigned to any intangible contribution that a partner brings to the partnership. Smith contributes $50,000 and Jones contributes $20,000 cash to a partnership. Because Jones brings special skills to the partnership, the partners agree to split the capital (and future profits) evenly between themselves.

what is a Journal entry: ??