kala and leah, partners in best designs, have a capital balance of 40,000 and 60,000 respectively. adam joins the partnership buy buying one-half of kala's interest for 30,000. in addition, because of adam's outstanding sales skills, the partners agree to increase his interest to 40% if he invest another 10,000. the income-sharing ratio of kala, leah, and adam is 4:3:1 (A)journalize the entries to record the admission of adam to the partnership. (B) immediately after adam's admission to the partnership, leah sells one-fourth of her interest to denton for 35,000. journalize the entry to record this transaction