Fatema and Hassan invested $500,000 and $200,000 respectively in a partnership, and they share profits and losses equally. At the beginning of 2023 new partner Safya admitted to the partnership. Instructions: Prepare the journal entry to record the admission of Safya into the partnership under each of the following separate conditions: 1- Safya acquires a 30% of the total new capital for a $300,000 cash investment. 2. Safya invests $200,000 for a 25% interest in capital. Implicit goodwill is to be recorded