Zeller, Acker, and Benton are partners with capital balances as follows: Zeller, $95,000; Acker, $80,000; and Benton, $158,000. The partners share profit and losses in a 3:2:5 ratio. Dent is admitted to the partnership on May 1, 2023, 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 $111,000

b. Dent invests $73,000

c. Dent invests $142,000