The post-closing trial balances of two proprietorships on January 1, 2022, are presented below. All cash will be transferred to the partnership, and the partnership will assume all the liabilities of the two proprietorships. Prepare separate journal entries to record the transfer of each proprietorship's assets and liabilities to the partnership. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) ITwampfar af Camamanmla amanta amd liabilitinn I Further, it is agreed that Sorensen will invest an additional $4,800 in cash, and Lucas will invest an additional $18,200 in cash. Journalize the additional cash investment by each partner. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) BLOSSOM COMPANY Balance Sheet Assets $ $ : Liabilities and Owners' Equity $