In Oriole partnership, capital balances are William $35,200 and Richard $44,000. The partners share income equally. Joseph is admitted to the firm with a 45% interest by an investment of cash of $51,040. Journalize the admission of Joseph. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles Oct. 1 > > Debit Credit