BE12-9 and K. Carter $22,000. The partners share income equally. On June 9 of the current year, D. Dutton (SO In ABC Co., the capital balances of the partners are A. Ali $30,000: S. Babson $25,000; Rec is admitted to the partnership by purchasing one-half of K. Carter's interest for $13,000. (a) Jour- nalize the admission of Dutton on June 9. (b) How would the entry change if Dutton paid $10,000 instead of $13,000 to be admitted to the partnership