5. Ken Kraftman and Theresa Trueheart wish to add a new partner to their partnership. Sharmila Sajlad wants to join, and the current partners decide to give a 20% interest in the company, for a cash investment of $27,600. Any bonus/deficit on admitting Sharmila will be split by Ken and Theresa in direct ratio to their capital accounts. Additional information: Partner equity, Ken Kraftman: $42,000 Theresa Trueheart: $28,800. Required: Show the calculations to add Sharmila Sajjad to the partnership and the journal entry to record the transaction. (15 marks)