At April 30, partners' capital balances in DES Partners are Dexter $51,000, Emley $30,160, and Singh $27,840. The profit-sharing ratio is 5:3:2, respectively. On May 1, DESW Partners is formed by admitting Watson to the firm as a partner with 20% equity. (a) Watson invests $27,250. Journalize the admission of Watson. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List debit entry before credit entry. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)