Talent, a local HR consulting firm, has total partners equity of $766,000, which is made up of Hall, Capital, $603,000, and Reynolds, Capital, $163,000. 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 each of the following unrelated assumptions, in which Morris invests cash of: a. $191,500

b. $233,000

c. $113,000