Rich and Poore have partnership capital balances of $ 160,000 and $ 120,000, respectively. Poore negotiates to sell his partnership interest to Claudio for $ 140,000. Rich agrees to accept Claudio as a new partner. The partnership entry to record this transaction is * Dr. Poore, Capital 120,000 Cr. Poore, Capital 128,571 Cr. Bonus 11,429 Dr. Cash 140,000 CR. Claudio, Capital 120,000 Cr. Claudio, Capital 140,000 Dr. Cash 20,000 Dr. Poore, Capital 140,000