Jared and Kayla have a partnership in which they share profit and loss equally. There is a $45,000 balance in each capital account. Both Jared and Kayla agree to admit Melissa into the partnership for $60,000 and one-third ownership. What is the effect on Melissa's capital account? O credit of $50,000 O credit of $60,000 no impact on Melissa' capital account O debit of $120,000