On April 30, a partnership has total partnership capital as follows: Partner #1, capital 200,000 Partner #2, capital 400,000 Total partnership capital 600,000 The partners allocate income and losses 40% to partner #1 and 60% to partner #2. On April 30, the partners agree to admit a new partner (partner #3) who pays $100,000 to the partnership for a 15% interest in the partnership. Prepare any necessary journal entries on the books of the partnership on April 30.