A partnership has total equity of $$446,000.$ Partnership equity consists of Green, Capital, $$312,000,$ and Tan, Capital, $$134,000.$ Net income and loss is shared in a ratio of $85\%$ to Green and $15\%$ to Tan. On December $1,$ the partnership accepts Brown as a new partner. Record the entry for Brown's admission under each separate situation.

Record the admission assuming Brown makes an investment of $$112,000$ cash for a $20\%$ interest in equity and a $20\%$ share of any income or loss.

Record the admission assuming Brown makes an investment of $$149,000$ cash for a $20\%$ interest in equity and a $20\%$ share of any income or loss.

Record the admission assuming Brown makes an investment of $$81,000$ cash for a $20\%$ interest in equity and a $20\%$ share in any income or loss.