At April 30 of the current year, partners' capital balances and the profit- and loss-sharing ratio in Bramble Enterprises are as follows: Partner R. Short K Osborne W. Sanga Capital Balance $39.000 $18.000 $57.000 Profit and Loss Ratio 3 2 4 On May 1, the Cullumber Company is formed by admitting N. Osvald to the firm as a pertner. Journalize the admission of Osvald if Osvald invests $71.200 cash in the partnership for a 40% ownership interest. (Round answers to decimal places, eg. 5,275. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit Date Account Titles and Explanation May 1 (To invest cash in business.) Osvald invests $28.500 in the partnership for a 20% ownership interest. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Credit Date Account Titles and Explanation May 1 (To invest cash in business.)