please show all calculations for the 2nd question

Jordan, Pipen and Kerr are partners with capital balances of $75,000, $126,000, and *01,500, respectively on January 26, 2019. All nominal accounts have been adjusted and Closed as of January 26, 2019. The partners share profits and losses according to the Tollowing percentages: 35% for Jordan, 40% for Pipen and 25% for Kerr. On January 26, 2019, Rodman is to join the partnership upon contributing $67,500 in cash and some equipment with a book value of $14,500 and a fair value of $16,500 to the partnership, in exchange for a 20% interest in capital and a 20% interest in profits and losses. The existing assets of the original partnership are undervalued by $42.600, of which $31.500 relates to land and $11,100 relates to inventory. If necessary, the partnership will recognize goodwill. The original partners will share the balance of profits and losses in proportion to their original percentages. 1. REQUIRED: Prepare the journal entries necessary to record the above events. 2. February 21, 2019, the partnership suffered a hurricane loss of $180,000. The partnership insurance policy includes a 15% deductible. How must of this loss should be absorbed by each partner