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here we're going to be looking at admission of a new partner until partnership and our example is going to be for where a new partner deals directly with an existing partner or partners rather than with the partnership entity so this new partner is going to deal directly with the existing partners here and our example is going to be for a contribution of assets to the existing partners here so the new partner will purchase all or part of the capital interest of one or more of the existing partners in exchange for some consideration or assets here so we have our existing partnership here with partner a and partner B partner a has a capital balance here 60,000 and partner B has a capital balance here of 90,000 so they have a total capital balance here of $150,000 so new partners see here is going to purchase 50% here of both partner a and partner B's capital for $100,000 so partners C is going to pay $100,000 for this capital from partners a and B here so part partner a they're going to...
