Jipsom and Klark were partners with capital account balances of $80,000 and $100,000, respectively. Looney directly paid $32,000 to Jipsom and $40,000 to Klark for 30% of their interests in the partnership. Jipsom and Klark shared income in the ratio of 2:3. They believed that revaluation of the partnership was appropriate when a new partner was admitted. Prepare the journal entries to record the admission of looney to the partnership.

The answer is:

Debit Goodwill 60,000, Credit jipsom capital 24,000 and klark capital 36,000

Debit Jipsom capital 31,200 and klark capital 40,800, credit looney capital 72000

need an explanation of where the numbers are coming from!!

I know the answer to this question I just need an explanation of the numbers: