Question 17 (4 points) At March 31, 2021, Mira Olynik and J.P. Dalton, the two partners of Kanko Datamatics, had capital account balances of 150,000 each. Sarah Lumas joined the partnership on March 31, 2021 and received a 1/3 interest in the parthership in exchange for a capital contribution of 5 175,000. Record the transaction on March 31, 2021 admitting Lumas into the parthership