In Sheridan partnership, capital balances are Richard $36,800 and Joseph $46,000. The partners share income equally. Jack is admitted to the firm with a 45% interest by an investment of cash of $53,360. Journalize the admission of Jack. (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 0 for the amounts.) Date Account Titles Debit Credit Oct. 1