After the tangible assets have been adjusted to current market prices, the capital accounts of Cecil Jacobs and Maria Estaban have balances of $61,000 and $59,000 respectively. Lee White is to be admitted to the partnership, contributing $45,000 cash to the partnership, for which she is to received and ownership of $55,000. All partners share equally in income. a. Journalize the admission of White, who is to receive a bonus of $10,000. b. What are the capital balances of each partner after admission of the new partner