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Zeller, ackler, and benton are partners with capital balances as follows: Zeller, $168,000; Ackler, $138,000; and Benton, $294,000. Partners share incomes and losses in a 3:2:5 ratio. Dent is admitted to the partnership on May 1, 2011, with a 25% equity. Prepare general journal entries to record the entry of Dent into the partnership under each of the following unrealated assumptions

a. Dent invests $200,000
b. Dent invests $145,000
c. Dent invests $262,000

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