S 12-5 (Partner admission through purchase of interest) Dresden agrees to pay Choi and Amal $20,000 each for a one third (33 1/3%) interest in the Choi and Amal partnership. Immediately prior to Dresden admission, each partner had a $60,000 capital balance. Make the journal entry to record Dresden purchase of the partners interest. QS 12-6 (Admission of a partner) Neal and Vanier are partners, each with $80,000 in their partnership capital accounts. Brantford is admitted to the partnership by investing $80,000 cash. Make the entry to show Brantford admission to the partnership. E-12-7 (Admission of new partner) The Josetti partnership has total partners equity of $558,000, which is made up of Dopke, Capital, $392,000, and Hughes, Capital, $166,000. The partners share net income and loss in a ratio of 85% to Dopke and 15% to Hughes. On November 1, Nillsen is admitted to the partnership and given a 10% interest in equity and a 10% share in any income or loss. Prepare the journal entry to record the admission of Nillsen under each of the following separate assumptions: Nillsen invests cash of (1) $62,000; (2) $97,000; (3) $32,000