On March 31, Sam Smith sells 100% of his interest in a partnership to Jack Jones for $100,000. All existing partners have agreed to admit Jack Jones as a partner. As of March 31, Sam’s capital account balance is $90,000. Pto Jack Jones for $100,000. All existing partners have agreed to admit Jack Jones as a partner. As of March 31, Sam’s capital account balance is $90,000. Prepare a necessary journal entries on the books of the partnership on March 31
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