In ABC Co., the capital balances of the partners are A. Ali $30,000; S. Babson $25,000; and K. Carter $36,000. The partners share profit equally. On June 9 of the current year, D. Dutton is admitted to the partnership by purchasing one-half of K. Carter’s interest for $20,000 paid to him personally. Journalize the admission of Dutton on June 9.