Morsal one of four partners has decided to leave the business and has agreed to take the payment of $40,000. The partners, Macey, Morsal, Stephanie and Noemi, have capital accounts just prior to the dissolution of the partnership in its current form of: $25,000, $36,000, $57,000, and $43,000 respectively. The partners have shared the benefits or losses of the operations in the following relationship: 1:1:3:2. Two days later, a new partner Joe put money into the now existing partnership in the amount of $45,000 for 30% of the partnership. Required: What would be the general entry to record the departure of Morsal? What would be the general entry to record the addition of Joe