After the partnership has been operating for a year, the Capital accounts of Martin and Steven are $30,000 and $20,000, respectively. Sania buys a one-sixth interest in the partnership by investing cash of $22,000. What will be the Capital account balances of the partners in the new Martin, Steven, and Sania partnership, assuming a bonus to the old partners, who share income and losses equally? Prepare the journal entry to record the transfer of ownership on the partnership books.