After the partnership has been operating for a year, the Capital accounts of Bob and Kim are $15,000 and $10,000, respectively. Sonia buys a one-sixth interest in the partnership by investing cash of $11,000. What will be the Capital account balances of the partners in the new Bob, Kim and Sonia partnership, assuming a bonus to the old partners, who share income and losses equally? Prepare the entry in journal form to record the transfer of ownership on the partnership books.