The Distance Plus partnership has the following capital balances at the beginning of the current year: Tiger (50% of profits and losses) $ 105,000 Phil (20%) 75,000 Ernie (30%) 90,000 Each of the following questions should be viewed independently. If Sergio invests $100,000 in cash in the business for a 20 percent interest, what journal entry is recorded? Assume that the bonus method is used. If Sergio invests $60,000 in cash in the business for a 20 percent interest, what journal entry is recorded? Assume that the bonus method is used. If Sergio invests $70,000 in cash in the business for a 20 percent interest, what journal entry is recorded? Assume that the goodwill method is used.