the capital balance and profits and loss$-$sharing percentages for the sip,job, and Run parther ship at December, $312016$ are as follows: Sip capital $(30\%)160,000$ job capital $(50\%)180,000$ Run capital $(20\%)140,000.$ the partners agree to admit wal into the partnesship on junuary $1,2017,$ for a $20$ percent interest in the capital and income of the business. $1.$ prepare the jounal entry of entries to record wal's to the partnership that he invests $ $100,000$ in the partnership for the $20$ percent interest and that partnership capital is revalued. Assume that the book value of partnership assets equals the fair value. $2.-$ Prepare the jounal entry or intries to record wal's admission to the partnership assuming that he invests $$140,000$ in the partnership for the $20$ percent interest and that partnership capital is revalued.