In Bridgeport Co$.,$ capital balances are Adrienne $$61,000$ and Dino $$75,000.$ The partners share income equally. Javier is admitted to the firm with a $40\%$ interest by an investment of cash of $$83,000.$

Journalize the admission of Javier. $($Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.$)$

Account Titles and Explanation

Debit

Credit