Hu, Marcos, and Letterman share income on a 6:3:1 basis. They have capital balances of $82,500, $60,000, and $55,500, respectively, when Buffett is admitted to the partnership. Prepare the journal entry to record the admission of Buffett into the partnership if Buffett purchases one-half of Hus equity for $52,000; one-half of Marcoss equity for $20,500; and one-third of Lettermans equity for $17,250. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)