please help with part B. Thank you

Ch 15 - Partnerships: Formation & Changes - Graded HW Saved Check my work mode : This shows what is correct or incorrect for the work you have completed so far. It does not indicate completion. 5 Part 3 of 7 Required information (The following information applies to the questions displayed below.) Debra and Merina sell electronic equipment and supplies through their partnership. They wish to expand their computer lines and decide to admit Wayne to the partnership Debra's capital is $190,000, Merina's capital is $152,000, and they share income in a ratio of 3.2, respectively 5 points e. Wayne directly purchases a 25 percent interest by paying Debra $90,000 and Merina $55,000. The land account is increased before Wayne is admitted. (If no entry is required for a transaction/event, select "No journal entry required in the first account field.) Answer is complete but not entirely correct. No Event General Journal Credit Debit 238,000 A 1 Land Debra, Capital Merina, Capital 142,800 95,200 OOO OOO B 2 Debra, Capital Merina, Capital Wayne, Capilal 90,000 55,000 X 145,000