Theresa Trueheart and Ethel Hardachre wish to add a new partner to their partnership. Dave Vader wants to join, and the current partners decide to give a 22.5% interest in the company, for a cash investment of $36,600. Any bonus/deficit on admitting Dave will be split by Theresa and Ethel in direct ratio to their capital accounts. Additional information: Partner equity, Theresa Trueheart: $48,800 Ethel Hardachre: $35,400. Required: Show the calculations to add Dave Vader to the partnership and the journal entry to record the transaction.