Keri & Nick Consulting's partners' equity accounts reflected the following balances on August 31, 2020: Keri Lee, Capital Nick Kalpakian, Capital $ 76,000 211,000 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 $123,000 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