PARTNERSHIP PART B NOTE: CONSIDER THIS PART INDEPENDENT OF PART A. On 1 May 2018, Mario and Luigi agreed to admit Toad into their partnership. At that time, Mario has a capital balance of $60000 and Luigi has a capital balance of $69000. Mario and Luigi share profits in the ratio of 3:6. Required: Fill out the journal entries below to admit Toad to the partnership based on each the following independent agreements: 1. Toad invests $43725 cash into the partnership for a 20% interest. 2. Toad invests $27900 cash into the partnership for a 30% interest. Round all amounts to the nearest dollar. Instructions: 1. Include only the number in your answer. No comma separators or dollar signs. Otherwise, your answer will be deemed incorrect. Example of an answer: 12345 2. If an account is not relevant, that is should not be debited or credited: please type 0 as your answer. 1. Toad invests $43725 cash into the partnership for a 20% interest. DEBIT CREDIT Dr Cash at Bank $ Dr Mario, Capital $ Dr Luigi, Capital Dr Toad, Capital $ Cr Cash at Bank $ Cr Mario, Capital $ Cr Luigi, Capital $ Cr Toad, Capital 2. Toad invests $27900 cash into the partnership for a 30% interest. DEBIT CREDIT Dr Cash at Bank Dr Mario, Capital $ Dr Luigi, Capital $ Dr Toad, Capital Cr Luigi, Capital $ Cr Toad, Capital $ 2. Toad invests $27900 cash into the partnership for a 30% interest. DEBIT CREDIT Dr Cash at Bank $ Dr Mario, Capital $ $ Dr Luigi, Capital Dr Toad, Capital Cr Cash at Bank $ Cr Mario, Capital $ Cr Luigi, Capital $ Cr Toad, Capital