- My courses 20201 - - 12 if x,y,z are three partners on 1/1/2020 the capital balance are ( 10,000 15,000 20,000) respectively on the same date x agree to purchase 50% of 2 capital what are the Debit side of the journal - My courses 20201 - - 12 if x,y,z are three partners on 1/1/2020 the capital balance are ( 10,000 15,000 20,000) respectively on the same date x agree to purchase 50% of 2 capital what are the Debit side of the journal