On October 1, 2020, the partner's capital balances and the profit and loss sharing ratio for Mandalorian Enterprises were as follows: CAPITAL PROFIT & PARTNER BALANCES LOSS RATIO Din $96,000 1 Luke $26,000 2 Yoda $134,000 5 Use the above information to answer Parts A and B below. Each of these parts is independent from the other part. PARTA (9 MARKS) On October 1, 2020 Yoda convinces his partners to admit his young child Grogu into the partnership. (1) Prepare the journal entry to admit Grogu into the partnership if Grogu uses personal funds and pays the partnership $75,000 for a 25% ownership. (11) Prepare the journal entry to admit Grogu if instead Grogu pays $140,000 directly to Luke for half of Luke's ownership interest. PART B (9 MARKS) Assume instead that on October 1, 2020 Din decides to withdraw from the partnership. (1) Journalize the withdrawal of Din if the partnership pays Din $56,000 cash. (11) Journalize the withdrawal of Din if the two remaining partners (Luke and Yoda) use personal funds to buy Din's ownership interest. Assume they each pay Din $80,000 for half of Din's interest in the partnership