Ibrahim and Rawan are partners in a general partnership with total capital of SR $165,000$ and they share profits and losses equally $.$ Raghad invested SAR $70,000$ cash for $25\%$ interest in the partnership's capital $.$ The partners agree that the implied partnership goodwill is to be recorded simultaneously with the mission of Raghad $.$

Required :

$1.$ Calculate the firm's total implied goodwill and pass the journal entry.

$2.$ Prepare the entry to record the admission of Raghad.

$***$ keep the answers as short as possible pleasse $***$