Can I get help with Turorial Q4 please?

On 1^st January 2019, the partners Raj, Sam and Tee decided to admit Mary as a new partner into their partnership business. The following matters are agreed between the partners:

• Mary dissolved her sole trader business and transferred the assets and liabilities of the business to the partnership. The balance sheet of the sole trader business of Mary prior to transferring the assets and liabilities to the partnership is as follows: