On January 1, 2014, Jackson and Kendall formed a partnership. Jackson, who has many years of experience in this line of business, contributed $100,000 in cash. Kendall contributed assets having the following book values and fair market values: The partnership assumed a mortgage of $40,000 on the building. Required: Prepare the entry to record the formation of the partnership, under each of the following methods: a. Capital accounts are set equal to net assets invested. b. The partners have an equal interest in the initial total partnership capital, and the bonus method is used. c. The partners have an equal interest in the initial total partnership capital, and the goodwill method is used