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Crane Co. capital balances are: Barr $25,000, and Eubank $20,800. The partners share income equally. Tovar is admitted to the firm by purchasing one half

Crane Co. capital balances are: Barr $25,000, and Eubank $20,800. The partners share income equally. Tovar is admitted to the firm by purchasing one half of Eubanks interest for $13,100
Journalize the admission of Tovar to the partnership

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