Partners Rhea and Angel have capital balances P100,000 and P40,000 and share income in a ratio of 4:1, respectively. Oishi is to be admitted into the partnership with a 20% interest in the business. Required:Prepare the journal entries to record the admission of Rementina for each of the following independent situations:

1. Oishi invested 60,000. Total capital will be 200,000.

2. Oishi purchased the 20% interest by paying Rhea P22,000 and Angel P11,000.

3. Rhea invested P32,000. Total capital will be P172,000.