Pelosi, Trump and Schiff are partners in the PST partnership.
On January 1, 2020 the capital accounts for the partners are as follows:
	Pelosi	$100,000
	Schiff	$200,000
	Trump	$300,000
Trump is a 50% partner; Schiff is a 30% partner and Pelosi is a 20% partner.
On January 2nd Biden wants to join the partnership as a 25% partner. Biden will be contributing $400,000 into the partnership.
REQUIRED:	A) MAKE THE PARTNERSHIP JOURNAL ENTRY IF THE PARTNERSHIP USES THE BONUS METHOD
	B) MAKE THE PARTNERSHIP JOURNAL ENTRY IF THE PARTNERSHIP USES THE GOODWILL METHOD.