Illustration: Nabiha and Abdullah are partners in SARA Accounting Consultancy Partnership business. Their respective capital balances are 71,000 and 41,000, and they share profits and losses equally. Because the partners are confronted with personal financial problems, they decided to admit a new partner to the partnership. After an extensive interviewing process they elect to admit Samina into the partnership. Section A: Admission of a New Partner Required: Prepare the journal entry to record the admission of Samina into the partnership under each of the following conditions: 1. Samina acquires one-fourth of Nabiha's capital interest by paying 30,000 directly to her..