4. Record the interest amount paid to O\\'Donne11 and loss to Reese capital. 3. Record the cash and goodwill contributed by Dunn. 4. Record entry to close drawings accounts. 5. Record the distribution of net income to partners. 6. Record the goodwill purchased by Dunn. 7. Record the reclassification of capital interest to new partner. 8. Record entry to close drawings accounts. 9. Record the distribution of net income to partners. 10. Record the recognition implied goodwill