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Exercise 15-9 Beth, Steph, and Linda have been operating a small gift shop for several years. After an extensive review of their past operating performance, the partners concluded that the business needed to expand in order to provide an adequate return to the partners. The following balance sheet is for the partnership prior to the admission of a new partner, Mary. Cash Other Assets Liabilities Beth, Capital (40%) Steph, Capital (40%) Linda, Capital (20%) $166,000 637,000 $803,000 $209,000 276,000 198,000 120,000 $803,000 Figures shown parenthetically reflect agreed profit-and-loss sharing percentages. Prepare the necessary journal entries to record the admission of Mary in each of the following independent situations. Some situations may be recorded in more than one way. (a) Your answer is correct. Mary is to invest sufficient cash to receive a one-sixth capital interest. The parties agree that the admission is to be recorded without recognizing goodwill or bonus. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Account Titles and Explanation Debit Credit Cash 118800 Mary, Capital 118800 (b) Your answer is partially correct. Try again. Mary is to invest $160,000 for a one-fifth capital interest. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Debit Credit Account Titles and Explanation Bonus Method Cash 160000 > Beth, Capital X Steph, Capital Linda, Capital Mary, Capital Goodwill Method x Goodwill Beth, Capital 10000 M 1 Steph, Capital Linda, Capital (To record goodwill) Cash 160000 160000 Mary, Capital (To record investment)