please explain calculations

1. Within the partnership, Dallas's capital is $140,000 and Phoenix's is $40,000 and they share income in a 3:1 ratio, respectively. They decide to admit Tucson to the partnership. Assume that Tucson invests $50,000 for a one-fifth interest. Goodwill is to be recorded. The journal entry to record Tucson's admission into the partnership will include a credit to Tucson's capital account in what amount? 2. Within the partnership, Dallas's capital is $140,000 and Phoenix's is $40,000 and they share income in a 3:1 ratio, respectively. They decide to admit Tucson to the partnership. Tucson invests $40,000 for a one-fifth interest in the total capital of $220,000. The journal entry to record Tucson's admission into the partnership will include: A) a credit to Tucson, Capital for $40,000. B) a credit to Cash for $40,000 C) a debit to Phoenix, Capital for $1,000 D) a credit to Dallas, Capital for $3,000 3. Within the partnership, Jamestown's capital is $140,000, and Maryland's is $40,000. They share income in a 3:2 ratio, respectively. They decide to admit Manhattan to the partnership. Manhattan invests $50,000 for a one-fifth interest in the total capital of $230,000. What is the capital balance of Manhattan after being admitted into the partnership