Partner 1 and Partner 2 agreed to share profits and losses in a 1:3 ratio, respectively. They have decided to admit Lea to the partnership. Partners 1 and 2 capital balances are $120,000 and $130,000, respectively. Record the journal entries knowing that Lea is given a 20% interest (capital share) in the partnership in exchange for her contribution of $45,000 cash. Show your calculations.