Debra and Merina sell electronic equipment and supplies through their partnership. They wish to expand their computer lines and decide to admit Wayne to the partnership. Debra's capital is $200,000, Marina's capital is $150,000. and they share income in a ratio of 3:2, respectively. d. Debra and Merina agree that some of the inventory is obsolete. The inventory account is decreased before Wayne is admitted. Wayne invests $100,000 for a 25 percent interest. (If no entry is required for a transactionfevent, select "Nojournal entry require: in the first account field.] View transaction list Journal entry worksheet Record the write-down of inventory