Bob Miller and Whitney Benson are partners with capital balances of $1,600 and $500, respectively. They share all profits and losses equally. From the following independent situations, journalize the admission of the new partner, Jack Tilton:

Situation 1: Tilton purchased Benson’s interest for $5,900, paying it personally to Benson.

Situation 2: Tilton invested an amount exactly equal to one-third interest in the partnership.

Situation 3: Tilton invested $1,800 for a one-third interest. Miller and Benson share the bonus.

Situation 4: Tilton invested $660 for a one-third interest. Bonus is credited to Tilton’s account.