2. Assume that Charlotte acquired a 15% interest in the partnership by contributing a total of $57,000 directly to the other four partners. Goodwill is to be recorded. Profits and losses have previously been split according to the following percentages: Eleanor, 15%; Lauren, 35%; Graham, 30%; Vaughn, 20%. Assume the following balance sheet is in place at the time of the contribution. Cash and current assets s 39,000 Liabilities $ 52,000 Land 234,000 Eleanor, capital 26,000 Building and equipment 130,000 | Lauren, capital 52,000 Graham, capital 117,000 Vaughn, capital 156,000 Total S 403,000|| Total s 403,000 Required: a. Prepare the journal entry or entries required to record the admission of Charlotte. b. What were the individual capital balances after Charlotte made her investment