Jer. Acker, and Benton are partners with capital baiances as follows: Zeller, $89,000. Acker, $74,000; and Benton, $152.000. The thers share profits and losses in a 3:2.5 ratio. Dent is admitted to the partnership on May 1, 2020, with a 25% equity. Prepare neral Journal entries to record the entry of Dent into the partnership under each of the following unrelated assumptions: Dent invests $105,000