The Distance Plus partnership has the following capital balances at the beginning of the current year along with respective profit and loss percentages: Tiger (50%) $ 115,000 Phil (30%) 85,000 Ernie (20%) 100,000 Each of the following questions should be viewed independently. Required: a. If Sergio invests $145,000 in cash in the business for a 25 percent interest, what journal entry is recorded? Assume that the bonus method is used. b. If Sergio invests $90,000 in cash in the business for a 25 percent interest, what journal entry is recorded? Assume that the bonus method is used. c. If Sergio invests $105,000 in cash in the business for a 25 percent interest, what journal entry is recorded? Assume that the goodwill method is used