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Green pays Tan and Brown $ 2 8 , 8 0 0 each for a 4 0 % interest in the Tan and Brown partnership.

Green pays Tan and Brown $28,800 each for a 40% interest in the Tan and Brown partnership. Immediately before Green's admission, Tan and Brown each had a $72,000 capital account balance.
Record the entry for Green's purchase of the partners' interest.

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