S.Stephens and J.Perez are partners in Space Designs.Stephens and Perez share income equally.D.Fredericks will be admitted to the partnership.Prior to the admission,equipment was revalued downward by $8,000.The capital balances of each partner are $100,000 and $139,000,respectively,prior to the revaluation.Required 
Definitions:
Networking Systems
Encompasses the hardware and software enabling computers and devices to communicate and share resources over a network.
Computer Science
The study of computers and algorithmic processes, including their principles, their software and hardware designs, and their applications.
Information Technology
The use of computers, networking, and telecommunications to create, process, store, secure, and exchange all forms of electronic data for various applications.
Special Effects
Visual or audio effects used in film, television, theatre, video game, and simulator industries to simulate imagined events in a story or virtual world.
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