Larry and Curly are partners who agree to admit Moe into their partnership. Larry has a capital balance of $80,000 and Curly has a capital balance of $120,000. Larry and Curly share income into the ratio of 35%/65%. Prepare journal entries without explanations to admit Moe to the partnership based on the following independent agreements. Please note journal entries can be recorded in the following format Dr Cash 100 Cr A/R 100 a. (4 marks) Moe invests Land into the partnership. The land is recorded on his current books at $50,000. Two independent appraisers agree the fair market value of the land is $100,000. He is investing into the partnership for a 30% interest. b. (2 marks) Moe purchases one half of Curly's capital for $95.00 in a private transaction