After the tangible assets have been adjusted to current market prices, the capital accounts of Harper and Kahlil have balances of $60,000 and $90,000, respectively. Fay is to be admitted to the partnership, contributing $45,000 cash, for which she is to receive an ownership equity of $60,000. All partners share equally in income. Required: (1) Journalize the entry to record the admission of Fay, who is to receive a bonus of $15,000. (2) What are the capital balances of each partner after the admission of the new partner?