BE12-10 In the EZ Co., the capital balances of the partners are J. Edie $40,000 and K. Zane Re $30,000. The partners share income equally. On October 1 of the current year, when she invests (S $45,000 cash, J. Kerns is admitted to the partnership with a 45% interest. (a) Journalize the admis- sion of Kerns on October 1. (b) What would the journal entry be if Kerns had paid $70,000 for a 45% interest in the partnership