Please see attachment for full question.

This is the goodwill method of adding a partner and each situation is dependent of each other (meaining: don't rely on the other questions to arrive at something for the next question).

Following is the current balance sheet for a local partnership of doctors:

Cash and current assets	$	81,000	Liabilities	$	78,000
Land		236,000	A, capital		58,000
Building and equipment (net)		183,000	B, capital		78,000
			C, capital		128,000
			D, capital		158,000
Totals	$	500,000	Totals	$	500,000