9. Peter has $45,000 capital and Fleur has $15,000 capital in the Peter & Fleur partnership. Peter and Fleur share profits and losses equally, Roland Roderick contributes cash of $30,000 to acquire a 5% interest in the new partnership Journalize the partnership's receipt of the $30,000 from Roderick. (Record debits first, then credits. Select the explanation on the last line of the jounal entry table.) Accounts and Explanation Date Debit Credit 10. Calvin, Kim, and Reckman each have a capital balance of $125,000. Kim is retiring from the partnership. The profit-and-loss sharing ratio is 1:2:1. Joumalize the payment of $135,000 to Kim upon retirement. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Accounts and Explanation Debit Credit