Zahra and Batool are partners in Z&B Partnership with initial investment of $180,000 and $120,000, respectively. They share income and loss by 3:2 ratio, respectively. They accepted Mariam as a new partner in the partnership. Required: Prepare Journal entries to record the admission of Mariam who invests cash of $80,000 in the partnership and receives 25% ownership interest in the new partnership. YOUR ANSWER SHOULD BE IN THE FOLLOWING FORM; DO NOT USE "." BETWEEN NUMBERS: Dr. Cash 100000 Cr. Land 100000