D E On January 19th 2021, The Partnership of Locks and Bagels had the following balance sheet Cash building equipment land 50000 300000 100000 100000 Lock capital Bagels capital 300000 250000 Locks and Bagels share profits and losses equally On January 20th Cream Cheese contributed $500000 to become a one-third partner in the partnership Required: a) make the journal entry the partnership makes under the Goodwill method b) make the journal entry the partnership makes under the bonus method