A partnership has total equity of $443,000. Partnership equity consists of Green, Capital, $310,000, and Tan, Capital. $133,000. Net income and loss is shared in a ratio of 80% to Green and 20% to Tan. On December 1 , the partnership accepts Brown as a new partner. Record the entry for Brown's admission under each separate situation. 1. Record the admission assuming Brown makes an investment of $111,000 cash for a 20% interest in equity and a 20% share of any income or loss. 2. Record the admission assuming Brown makes an investment of $147,000 cash for a 20% interest in equity and a 20% share of any income or loss. 3. Record the admission assuming Brown makes an investment of $80,500 cash for a 20% interest in equity and a 20% share in any income or loss