Capital balances and prot-and-loss-sharing ratios for the partners in the BIG Entertainment Gallery are as follows: Ben Capital (50%) 700,000 Irv Capital (30%) 480,000 Geo Capital (20%) 300,000 Total 1,480,000 Ben needs money and agrees to assign half of his interest in the partnership to Pet for $180,000 cash. Pet pays $180,000 directly to Ben. 1) Prepare the journal entry to record the assignment of half of Ben's interest in the partnership to Pet 2) What is the total capital of the BIG partnership immediately after the assignment of the interest to Pet