5. Jimmy Heartthrob and Sharmila Sajjad wish to add a new partner to their partnership. Dave Vader wants to join, and the current partners decide to give a 20% interest in the company, for a cash investment of $27,900. Any bonus/deficit on admitting Dave will be split by Jimmy and Sharmila in direct ratio to their capital accounts. Additional information: Partner equity, Jimmy Heartthrob: $38,800 Sharmila Sajjad: $22,800. Required: Show the calculations to add Dave Vader to the partnership and the journal entry to record the transaction. (15 marks)