Stewart, Dylan and Nyles are partners of Force, a local cross-fit training facility with capital balances as follows: Stewart, $367,200; Dylan, $122,400; and Nyles, $244,800. The partners share profit and losses in a 4:1:2 ratio. Mackay is admitted to the partnership on November 30 with a 20% equity. Prepare general journal entries to record the entry of Mackay under each of the following unrelated assumptions: a. Hannah invests $183,600 b. Hannah invests $245,000 c. Hannah invests $150,000