A partnership has total equity of $$491,000.$ Partnership equity consists of Green, Capital, $$342,000,$ and Tan, Capital, $$149,000.$ 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 $$127,000$ 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 $$179,000$ 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 $$88,500$ cash for a $20\%$ interest in equity and a $20\%$ share in any Income or loss.