Cullumber Oil Imports is a partnership owned by Magda Martin and Giannis Clark. The partners share profit on a 3:2 basis, respectively. On January 1,2024 , they have capital balances of $108,000 and $64,800, respectively. On that day, Magda and Giannis agree to admit Iona Lewi to the partnership in exchange for an investment of cash into the partnership. Prepare the journal entry to record the admission of Lewi on January 1 under each of the following independent assumptions: ICredit account titles are automatically indented when the amount is entered. Do not indent manually. Do not round any intermediate calculations. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the omounts) 1. Lewi invests $54,000 cash for a 30% ownership interest. This is an investment of assets. 2. Lewi invests $97,200 cash for a 30% ownership interest. This is an investment of assets