Jane, Castle, and Sean are partners who share income and loss in a 4:2:2 ratio. The partnerships capital balances are as follows: Jane $292,000; Castle, $114,000; and Sean, $194,000. Conner is 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 seperate assumptions: Conner invests (a) $200,000; (b) $180,000; and (c) $240,000.