9. Paul has $35,000 capital and Flora has $22,000 capital in the Paul & Flora partnership. Paul and Flora share profits and losses equally. Reilly Roswell contri Select the explanation on the last line of the journal entry table.) Date Accounts and Explanation Debit Credit share profits and losses equally Reilly Roswell contributes cash of $32,000 to acquire a 35% interest in the new partnership Journalize the partnership's receipt of the 532,000 from Roswell (Record debits first, then credits Credit