9 Parker has $40,000 captal and Flores has $20,000 capital in the Parker& Flores partnership Parker and Flores share protts and losses equally Ray Rivera contibutes cash of $30,000 to acqu e a 25% nterest in the new partnership Journaize the partnership's recept of the S30 000 from Rivera (Record debts first, then credits Select the explanat n on the last ine of the journal entry table) Date Accounts and Explanation Debit Credit