After the partnership has been operationg for a year, the Capital accounts of Bob and Kim are $15,000 and $10,000, respectivley. Sonia buys a one-fourth interest in the partnership by investin cash of $5,000. What will be the Capital account balances of the partner recieves a bonus and that bob, kim, and Sonia partnership, income and losses equally? Prepare the entry in journal form to record the transfer of owership on the partnership books?