The capital accounts of Trent Henry and Tim Chou have balances of exist160,000 and exist100,000, respectively. LeAnne Gilbert and Becky Clarke are to be admitted to the partnership. Gilbert buys one-fifth of Henry's interest for exist35,000 and one-fourth of Chou's interest for exist29,000. Clarke contributes exist90,000 cash to the partnership, for which she is to receive an ownership equity of exist90,000. a. Journalize the entries to record the admission of (1) Gilbert and (2) Clarke. b. What are the capital balances of each partner after the admission of the new partners