The Josetti Partnership has total partners' equity of $640,000, which is made up of Dopke, Capital, $448,000, and Hughes, Capital, $192,000. The partners share net income and loss in a ratio of 74% to Dopke and 26% to Hughes. On November 1, Nillsen is admitted to the partnership and given a 20% interest in equity and a 20% share in any income and loss. Prepare the journal entry to record the admission of Nillsen under each of the following separate assumptions (Round your answers to the nearest dollar amount Nillsen invests cash of $160,000 Nillsen invests cash of $195,000 Nillsen invests cash of $130,000