13. (5 points) Craig and Gary are partners in Garden Designs. Craig and Gary share income equally. Richard will be admitted to the partnership. Prior to the admission, the capital balances of each original partner are $100,000 and $139,000, respectively. Required Provide the journal entry for Richard's admission under the following independent situations: (a) Richard purchased a 20% interest for $50,000. (b) Richard purchased a 30% interest for $125,000