Talent, a local HR consulting firm, has total partners' equity of $780,000, which is made up of Hall, Capital, $610,000, and Reynolds. Capital, $170.000. The partners share profit/(losses) in a ratio of 80% to Hall and 20% to Reynolds. On July 1, Mortis 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. $195,000 Journal entry worksheet Note: Enter debits before credits