K. Gillan, C. Coduri, and C. Tate share income on a 5 : 3 : 2 basis. They have capital balances of $30,000, $26,000, and $18,000, respectively, when Cap Harkness is admitted to the partnership....

K. Gillan, C. Coduri, and C. Tate share income on a 5 : 3 : 2 basis. They have capital balances of $30,000, $26,000, and $18,000, respectively, when Cap Harkness is admitted to the partnership.
Instructions
Prepare the journal entry to record the admission of Cap Harkness under each of the following assumptions.
(a) Purchase of 50% of Gillan’s equity for $19,000.
(b) Purchase of 50% of Coduri’s equity for $12,000.
(c) Purchase of 331/3% of Tate’s equity for $9,000.