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Sam, Bart, and Lex are dissolving their partnership. Their partnership agreement allocates each pether th of alficome and ending capital account balances are Sam, 545,000 ; Bart, 537,000 ; and Lex, $(5,000) Alleach all parther 1/3 of all income and losses. The current period's be distributed. Lex is unable to pay the deficiency. The joumal entry to record the diftibution should be sold and fiabitibes are paid, there is $77,000 in cash to Debit Sam, Capital 545,000; debit Bart, Capital 537,000; credit Lex, Capital \$5,000, credit Cash 577,000 Debit Sam, Capital \$42,500, debit Bart, Capital 534,500, crest Cash 577,000 Debit Cash $77,000, debit Lex, Capital $5,000, credit Sam, Capilat 545,000 credit 8at, Capilal 537,000 Debit Cash \$77, 000; credit Sam, Capital $25,667, cedit Bart Capital \$25,667, credit Lex, Capital 525,666 The Struter Partnership has total partners' equity of $380,000, which is made up of Main, Capital, $260,000, and Frist, Capital, $120,000. The parthers share net income and loss in a ratio of 70% to Main and 30% to Frist. On November 1 . Adison b admited to the partnership and given a 20% interest in equity and a 20% share in any income and loss Assume Adison invests cash of $65,000. What would be the joumal entry to record the admission of Adis on Dr Cash 65.000; Dr.Main, Capital 16.800. Dr Frist, Capital 7,200; Cr. Adison, Capltal 09,000 Dr Cash 65,000, Dr Main. Capital 16,000, Dr. Frist. Capital 7,000; Cr. Adison, Capitat 89,000 Dr.Cash 65,000, Cr Main. Capital 16,800, Cr. Frist, Capital 7, 200, Cr. Adison, Capital 89,000 Dr Cash 65,000, Dr.Main, Capitst 16,800, Cr Frist, Capital 7,000; Cr. Adison, Capital 89,000