Zeller, Acker, and Benton are partners with capital balances as follows: Zeller, $98,000; Acker, $83,000; and Benton, $161,000. The partners share profits and losses in a 3:2:5 ratio. Dent is admitted to the partnership on May 1, 2020, with a 25% equity. Prepare General Journal entries to record the entry of Dent into the partnership under each of the following unrelated assumptions:

a. Dent invests $114,000:

b. Dent invests $79,000:

c. Dent invests $145,000: