Jane, Castle and Sean are partners who share income and loss in a 4:2:2 ratio. The partnership's capital balances are as follows: Jane, $292,000; Castle, $114,000; and Sean $194,000. Conner us admitted to the partnership on March 1 with a 25% equity. Prepare the journal entries to record conners entry into the partnership under each of the following separate assumptions: Conner invests (a) $200,000 , (b) $180,000 and (c) $240,000.