ABC Partnership had three partners, whose capital balances at June 30 were as follows: Allan $44,000, Bart $33,000 and Charles $22,000. The profit-sharing ratio is 4:3:2 (Allan, Bart, Charles). On July 1, Dickson was admitted to the partnership (now renamed ABCD Partners) with a 25% equity share by investing $37,000. REQUIRED: Journalize the admission of Dickson.