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 $163,000, 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. Joumalize 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. b. What are the capital balances of each partner after the admission of the new partner? Partner Balance Grayson Jackson Harry Barge Lawan Gorman