The capital accounts of Jamie Dexter and Max Gee have balances of $136,500 and $95,500, respectively. Darcey Lind and Loren Rothman are to be admitted to the partnership. Darcey Lind buys one-fifth of Jamie Dexter's interest for $31,100 and one-fourth of Max Gee's interest $19,200. Loren Rothman contributes $71,200 cash to the partnership, for which she is to receive an ownership equity of $71,200. a. On December 31, journalize the entries to record the admission of (1) Darcey Lind and (2) Loren Rothman