Drs. Cummings and Rice sharing net income in a ratio of 3:5 agree to admit Dr. Voyard to the partnership. Prior to the admission of Dr. Voyard, Drs. Cummings & Rice had the following capital balances: Dr. Cummings Dr. Rice UU 240,000 360,000 {a) 20.00% Assuming Dr. Voyard agrees to contribute $ 180,000 for a interest in the partnership capital. Present the entry to record the admission of Dr. Voyard to the partnership. Assuming Dr. Voyard agrees to contribute $ 180,000 for a interest in the partnership capital. Present the entry to record the admission of Dr. Voyard to the partnership. (b ) 25.00%