Admitting New Partners Who Buy an Interest and Contribute Assets The capital accounts of Trent Henry and Tim Chou have balances of $131,500 and $94,800, respectively. LeAnne Gilbert and Becky Clarke are to be admitted to the partnership. Gilbert buys one-fifth of Henry's interest for $30,200 and one-fourth of Chou's Interest for $20,900. Clarke contributes $32,100 cash to the partnership, for which she is to receive an ownership equity of $32,100. a1. Joumalize the entry to record the admission of Gilbert. If an amount box does not require an entry, leave it blank. < a2. Joumalize the entry to record the admission of Clarke. 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 partners? Partner Trent Henry Tim Chou LeAnne Gilbert Becky Clarke Capital Balance