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4. The Gainey and Shutt Partnership has capital balances as follows: Gainey, Capital $180,000 Shutt, Capital $60,000 The partners share their profits in the ratio of 60% to Gainey and 40% to Shutt. Prepare the journal entry on the books of the partnership to record the admission of Robinson as a new partner under the following three independent circumstances: (10A)(2T) a) Robinson pays $100,000 to Gainey and $35,000 to Shutt for one-half of each their ownership interest in a personal transaction. b) Robinson invests $150,000 in the partnership for a one-third interest in partnership capital. c) Robinson invests $60,000 in the partnership for a one-third interest in partnership capital. d) Robinson invests an amount that gives them a 25% ownership interest