Talent, a local HR consulting firm, has total partners' equity of $786,000, which is made up of Hall, Capital, $613,000, and Reynolds, Capital, $173,000. 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. $196,500 b. $243,000 c. $123,000