At April 30, partners' capital balances in PDL Company are: G. Donley $51,400, C. Lamar $50,100, and J. Pinkston $15,200. The income sharing ratios are 5 : 4 : 1, respectively. On May 1, the PDLT Company is formed by admitting J. Terrell to the firm as a partner. Journalize the admission of Terrell under each of the following independent assumptions. (Credit account titles are automatically indented when amount s entered. Do not indent manually.) (1) Terrell purchases 50% of Pinkston's ownership interest by paying Pinkston $16,140 in cash. (2) Terrell purchases 331/3% of Lamar's ownership interest by paying Lamar $15,450 in cash. (3) Terrell invests $63,100 for a 30% ownership interest, and bonuses are given to the old partners. (4) Terrell invests $43,500 for a 30% ownership interest, which includes a bonus to the new partner