The partners of Bentsen & Cole LLP had capital account balances of $45,000 and $25,000, respectively. They shared net income and losses in a 3:1 ratio. Prepare journal entries to record the admission of Diaz to the limited liability partnership under the bonus method. a. Diaz invested $30,000 cash for a 25% interest in the net assets of the partnership. b. Diaz invested $10,000 cash for a 25% interest in the net assets of the partnership.