Emma Neal and Sally Drew are partners of Neal & Drew LLP sharing net income or losses equally; each has a capital account balance of $200,000. Sally Drew (with the consent of Neal) sold one-fifth of her interest to her daughter Paula for $50,000, with payment to be made to Sally Drew in five annual installments of $10,000, plus interest at 15% on the unpaid balance.

Prepare a journal entry for Neal, Drew & Drew LLP to record the change in ownership, and explain why you would or would not recommend a change in the valuation of net assets in the accounting records of Neal, Drew & Drew LLP.