A partnership has total equity of $$464,000.$ Partnership equity consists of Green, Capital, $$324,000,$ and Tan, Capital, $$140,000.$ 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 $$118,000$ 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 $$161,000$ 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 $$84,000$ cash for a $20\%$ interest in equity and a $20\%$ share in any income or loss.