I am having trouble solving this problem:

The Distance Plus partnership has the following capital balances at the beginning of the current year:

Tiger (50% of profits and losses)

Phil (30%)

Ernie (20%)

If Sergio invests $100,000 in cash in the business for a 25 percent, what journal entry is recorded? Assume that the bonus method is used.

Here is what I have so far:

Tiger, Capital		$ 85,000
Phil, Capital		60,000
Ernie, Capital		55,000
Sergio, Capital		100,000
Total Capital		$ 300,000
Capiital balance of Sergio (300,000 *.25)			$ 75,000
Gain (100,000-75,000)	$ 100,000
Cash	25,000
T, Capital	37,500
P, Capital	22,500
E, Capital	15,000
S Capital		100,000