In "Petridis and Evangelidis" O.E. partners Petridis and Evaggelidis participate with capital of 60,000 and 40,000 respectively. Anagnostou will enter the company by contributing 40,000 in cash on the condition that he owns 25% of the company's capital. Reputation and clientele will be distributed to Petridis and Evaggelidis and will appear in the company's books according to their percentages of participation in the capital WANTED 1. Make the relevant journal entries (0.75 units) 2. To calculate the final capital of each partner (0.25 units)