ccounting for the admission of a new partner Dlltier has $107,000 capital and Haymer has $55,000 capital in the Pelletier & Haymer partnership. Pelletier and Haymer share profits and losses equally. Todd Parker contributes cash of $54,000 to acquire a 1/4 interest in the new partnership Requirements I. Calculate Parker's capital in the new partnership. 2. Journalize the partnership's receipt of the $54,000 from Parker