After operation and partner's withdrawals during 2014 and 2015, DE partnership has a book value of P100,000 and profits and loss percentage on January 1, 2016 as ff.

Capital BalanceProfit and Loss Percentage

D--P60,000--70

E--40,000--30

P100,000100

On this date F is admitted by purchasing 1/5 of the interests of D and E (each)

for a 1/5 interest in the firm; amount paid is P15,000 to D and P8,000 to E.

1. The debit to the capital account of D is?
2. The debitto the capital account of E is?
3. The credit to the capital account of F is?