Journal entries for admission to the new partnership and for profit distribution?

As Con's business is continuing to expand he is considering on getting some help in running the business. One of Con's option is to take on some partners which would not only give him some more help in managing the business but also add some capital to assist with the expansion plans. Con has two cousins, Dee Struckshen and Anne Eyealashon who are keen to create a partnership. Dee has $40,000 in savings that she is willing to contribute for a 25% share while Anne has $10,000 cash and a $30,000 vehicle they will contribute also for a 25% share. Con has been able to quickly do up a balance sheet on the computer software he uses and it shows his current capital balance as being $110,000. As part of the discussions on becoming partners, Dee, Anne and Con have agreed to share any profits or losses equally amongst the three of them. To compensate Con for his larger capital contribution he will receive an interest payment of 10% of his capital balance (as long as it remains above $100,000 ) as well as salary of $20,000