9. Prince has $40,000 capital and Fran has $26,000 capital in the Prince & Fran partnership. Prince and Fran share profits and losses equally. Roland Roswell contributes cash of $30,000 to acquire a 30% interest in the new partnership. Journalize the partnership's receipt of the $30,000 from Roswell. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Accounts and Explanation C Debit Credit