Talent, a local HR consulting firm, has total partners' equity of $788,000, which is made up of Hall, Capital, $614,000, and Reynolds, Capital, $174,000. The partners share profit/(losses) in a ratio of 80% to Hall and 20% to Reynolds. On July 1, Morris is admitted to the partnership and given a 20% interest in equity. Required: Prepare the journal entry to record the admission of Morris under each of the following unrelated assumptions, in which Morris Invests cash of: a. $197,000