Admitting New Partner Who Contributes Assets After the tangible assets have been adjusted to current market prices, the capital accounts of Grayson Jackson and Harry Barge have balances of $96,000 and $134,000, respectively. Lewan Gorman is to be admitted to the partnership, contributing $64,000 cash to the partnership, for which he is to receive an ownership equity of $83,000. All partners share equally in income. a. Journalize the entry to record the admission of Gorman, who is to receive a bonus of $19,000. If an amount box does not require an entry, leave it blank. Cash Grayson Jackson, Capital Harry Barge, Capital Lewan Gorman, Capital