The Smith \& Adams Partnership Capital Balances at 12/31/21 are as follows - Smith Capital $50,000 - Adams Capital 22,000 Smith and Adams share profits and losses in the ratio of 3:1 Weston contributes $50,000 cash, in exchange for a partnership interest. The partners agree to admit Weston into the partnership and he is credited with $30,000 in the new partnership. REQUIRED: Record the Journal Entry for the admission of Weston to the new partnership. (Assume any Bonus is credited to the Old Partners Capital Accounts)