Recording new partner investment nonrevaluation case. capital balances and profit sharing percentages for the partnership of Man,Eme.and fot on january $1,2016$ are as follows: Man $(36\%)140,000$ Emen $(24\%)100,000$ and Fot $(40\%)160,000=400,000.$ on january $3,2016$ the partners agree to amit Box into partnership for $25$ percent interes in capital and earning for his investment in the partneship of $ $120,000.$Partnership assets are not to be revalued.