Percy has $40,000 capital and Felicity has $12,000 capital in the Percy & Felicity partnership. Percy and Felicity share profits and losses equally. Randall Roderick contributes cash of $26,000 to acquire a 20% interest in the new partnership. Journalize the partnership's receipt of the $26,000 from Roderick. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Jornalize