On January 1, 2011, Lamb and Mona LLP admitted Noris to a 20%

On January 1, 2011, Lamb and Mona LLP admitted Noris to a 20% interest in net assets for an investment of $50,000 cash. Prior to the admission of Noris, Lamb and Mona had net assets of $100,000 and an income-sharing ratio of 25% to Lamb and 75% to Mona. After the admission of Noris, the partnership contract included the following provisions:Salary of $40,000 a year to Noris. Remaining net income in ratio Lamb 20%, Mona 60%, Norris 20%. During fiscal year end December 31, 2011 the partnership had income of $90, prior to recognition of salary to Norris.Record journal entry for the admission of Norris. Goodwill is not to be recorded.Cash 50,000Lamb capital (20000×.25) 50000Mona capital (20000×.75) 15000Norris capital ( 150000× .20) 30000Please explain where the 20,000 and 150,000 in the calculation for the entry come from.