The capital accounts of Trent Henry and Tim Chou have balances of $$152,400$ and $$83,300,$ respectively. LeAnne Gilbert and Becky Clarke are to be admitted to the partnership. Gilbert buys one$-$fifth of Henry$$s interest for $$32,500$ and one$-$fourth of Chou$$s interest for $$21,400.$ Clarke contributes $$73,000$ cash to the partnership, for which she is to receive an ownership equity of $$73,000.$