Millie paid a total of $20,000 directly to the other two partners (not the partnership) in order to acquire 10% of their interest in the partnership. Each partner received $10,000 directly from Millie. Before the admission of Millie, Kona and Ace had capital balances of $80,000 and $50,000, respectively. They shared profit and loss: 60% to Kona and 40% to Ace. Assume the goodwill method is used. What is/are the journal entry (ies) for the admission of Millie