Talent, a local HR consulting firm, has total partners equity of $774,000, which is made up of Hall. Capital, $607000, and Reynolds Capital $167000. The partners share profit/(losses) in a ratio of 75% to Hall and 25% 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 wach of the following unrelated assumptions. In which Morris invests cash of a $193,500