Ken Kraftman and Theresa Trueheart wish to add a new partner to their partnership. Ethel Hardachre wants to join, and the current partners decide to give a 25% interest in the company, for a cash investment of $26,400. Any bonus/deficit on admitting Ethel will be split by Ken and Theresa in direct ratio to their capital accounts. Additional information:Partner equity, Ken Kraftman: $46,800 Theresa Trueheart: $25,800. Required: Show the calculations to add Ethel Hardachre to the partnership and the journal entry to record the transaction