Theresa Trueheart and Sharmila Sajjad 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 $35,400. Any bonus/deficit on admitting Dave will be split by Theresa and Sharmila in direct ratio to their capital accounts. Additional information: Partner equity, Theresa Trueheart: $31,200 Sharmila Sajjad: $33,900. Required: Show the calculations to add Dave Vader to the partnership and the journal entry to record the transaction. (15 marks)