The Distance Plus partnership has the following capital balances at the beginning of the current year: Tiger (40% of profits and losses) Phil (30%) Ernie (308) $180,000 150,000 165,000 Each of the following questions should be viewed independently. a. If Sergio invests $190,000 in cash in the business for a 20 percent interest, what journal entry is recorded? Assume that the bonus method is used. b. If Sergio invests $120,000 in cash in the business for a 20 percent interest, what journal entry is recorded? Assume that the bonus method is used. c. If Sergio invests $130,000 in cash in the business for a 20 percent interest, what journal entry is recorded? Assume that the goodwill method is used