S. Bo and T. Mi share income on a 3:2 basis. They have capital balances of ¥100,000 and ¥60,000, respectively, when W. Jin is admitted to the partnership (amounts in thousands).

Instructions
Prepare the journal entry to record the admission of W. Jin under each of the following assumptions.
a. Investment of ¥90,000 cash for a 30% ownership interest with bonuses to the existing partners.
b. Investment of ¥50,000 cash for a 30% ownership interest with a bonus to the new partner.