Please show calculations

2. A partnership of dentists in the Oklahoma City area has the following capital balances as well as the profit and loss percentages as of January 1,2023: Required: For each of the following independent situations, prepare the journal entry or entries to be recorded by the partnership. (6 points) a. All three of the present partners agree to sell 20 percent of each partnership interest to Gomez for a total cash payment of $40,000 (paid to partners). Each partner receives a negotiated portion of this amount. Goodwill is recorded as a result of the transactions. b. Gomez is allowed to become a partner with a 20 percent ownership interest by contributing $40,000 in cash directly into the business. The bonus method is used to record the admission. c. Use the same facts as in requirement (b) except that the entrance into the partnership is recorded by the goodwill method