EX2. A, B, and C are partners in MBN firm, the income is divided in the ratio 3:3:2 respectively. Their capital balances are as follows: A, OMR 135000 B, OMR 107000 COMR 132000 -Assume D is to be admitted into the partnership on investing cash of OMR 18000 for (one third) of capital. Assume D is to be admitted into the partnership on investing cash of OMR 122000 for (one third) of capital. Required (a). Prepare alternative journal entries to record the admission of D. (b). Prepare alternative journal entries to record B's retirement. EX3. The MC Partnership is to be liquidated when the ledger shows the following: A, B, C and Dhave capital balances of OMR 160,000, OMR 180,000, and OMR190,000,150000 respectively, and their income ratios are 1:2:3:4. Instructions Record the withdrawal of C from the partnership under each of the following assumptions: 1.C is paid 190,000 from partnership assets. 2. C is paid 160,000 from partnership assets. 3. Cis paid 208,000 from partnership assets