The Distance Plus partnership has the following capital balancesat the beginning of the current year: Tiger (50% of profits andlosses) $ 130,000 Phil (40%) 100,000 Ernie (10%) 115,000. If Sergioinvests $125,000 in cash in the business for a 25 percent interest,what journal entry is recorded? Assume that the goodwill method isused. (If no entry is required for a transaction/event, select "Nojournal entry required" in the first account field.)