K. Gillan, C. Coduri, and C. Tate share income on a 5 : 3 : 2 basis. They have capital balances of $30,000, $26,000, and $18,000, respectively, when Cap Harkness is admitted to the partnership. Prepare the journal entry to record the admission of Cap Harkness under each of the following assumptions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) (a) Purchase of 50% of Gillans equity for $19,000. (b) Purchase of 50% of Coduris equity for $12,000. (c) Purchase of 331/3% of Tates equity for $9,000.