Oak, Pine and Maple have a flower shop. Their equity is as follows: Capital Balances Total Pine Oak 95,000 Maple 158,000 80,000 333,000 The partners share profit and losses equally. Spruce is admitted to the partnership June 5, 2021 with a cash investment of 142,000 for 25% equity. Required: 1. Prepare the entry on June 5 to record Spruce's admission to the partnership