The Distance Plus partnership has the following capital balances at the beginning of the current year: Tiger (40% of profits and losses) $ 125,000 Phil (20%) 95,000 Ernie (40%) 110,000 Each of the following questions should be viewed independently. If Sergio invests $150,000 in cash in the business for a 30 percent interest, what journal entry is recorded? Assume that the bonus method is used. If Sergio invests $140,000 in cash in the business for a 30 percent interest, what journal entry is recorded? Assume that the bonus method is used. If Sergio invests $150,000 in cash in the business for a 30 percent interest, what journal entry is recorded? Assume that the goodwill method is used.