Exercise 15-13 Kazma, Folkert, and Tucker are partners with capital account balances of $28,700, $71,000, and $46,600, respectively. Income and losses are divided in a 4:4:2 ratio. When Tucker decided to withdraw, the partnership revalued its assets from $233,000 to $259,400, which represented an increase in the value of inventory of $8,000 and an Increase in the value of land of $18,400. Tucker was then given $16,200 cash and a note for $36,800 for his withdrawal from the partnership. (a) Prepare the journal entry to record the revaluation of the partnership's assets. (Credit account titles are automatically indented when amount is entered. Do not Indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Account Titles and Explanation Debit Credit