Keri & Nick Consulting's partners' equity accounts reflected the following balances on August 31, 2020: Keri Lee, Capital $ 55,000 Nick Kalpakian, Capital 197,000 Lee and Kalpakian share profit/losses in a 2:3 ratio, respectively. On September 1, 2020, Liam Court is admitted to the partnership with a cash Investment of $108,000. Required: Prepare the journal entry to record the admission of Liam under each of the following unrelated assumptions, where he is given: a. A 30% Interest in equity View transaction list Journal entry worksheet Record the admission of new partner.