Hewlett and Martin are partners. Hewlett's capital balance in the partnership is $$65,000,$ and Martin's capital balance is $$60,000.$ Hewlett and Martin have agreed to share in income or loss based on their capital balances. The existing partners agree to accept Black with a $20\%$ interest. Black will invest $$35,200$ cash in the partnership. Record the journal entry to accept Black into the firm. $(10\%)$