Eaton and Hank have partner capital balances of $268,000 and $212,000, respectively. Eaton receives 60% of profts and losses, and Hank receives 40%. Assume Pedro contributes $120,000 to acquire a 25% interest in the new partnership of Eaton, Hank, and Pedro Requirements 1. Calculate Pedro's capital in the new partnership 2. Joumalize the partnership's receipt of cash from Pedro Requirement 2. Journalize the partnership's receipt of cash from Pedro. (Recond debits first, then credits. Select the explanation on the last line of the journal entry table) Date Accounts and Explanation Debit Credit