The Partnership has total partners' equity of $580,000, which is made up of Main. Capital, $406,000, and First Capital, $174,000. The partners share net income and loss in a ratio of 71% to Main and 29% to First. On November 1, Madison is admitted to the partnership and given a 20% interest in equity and a 20% share in any income and loss. Prepare journal entries to record the admission of Madison for a 20% interest in the equity and a 20% share in any income and loss under the following independent assumptions. Record the admission of Madison with an investment of $145,000 for a 20% interest in the equity and a 20% share in any income and loss. Record the admission of Madison with an investment of $115,000 for a 20% interest in the equity and a 20% share in any income and loss. Record the admission of Madison with an investment of $145,000 for a 20% interest in the equity and a 20% share in any income and loss