At April 30, partners capital balances in Cullumber Partners are Dexter $54,600, Emley $32,240, and Sigle $29,760. The profit-sharing ratio is 5:3:2, respectively. On May 1, the Bramble Partnership is formed by admitting Watson to the firm as a partner with 20% equity.

1. Watson invests $29,150. Journalize the admission of Watson. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

2. Watson invests $43,400. Journalize the admission of Watson. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

3. Watson invests $12,400. Journalize the admission of Watson. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)