please show working

Yaw, Mary, and Hanna have been in partnership for a number of years sharing profit in the ratio 6:5:3. Work-in-progress was not brought into the accounts. The balance sheet of the partnership as at 31st March 2020 showed the following position: Capital account: Yaw GH 6000 Tangible Assets 25,000.00 Goodwill 18,000.00 Debtors 8,700.00 balance at bank 67,600.00 119,300.00 GH0000 22,400.00 12,950.00 73,500.00 10.450.00 Mary Hanna Sundry Creditors 119,300.00 On 31" March 2020, Yaw retired from the partnership, and it was agreed to admit Osei 1 Intermediate Accounting Mid-Semester Exam, March 2021 i. as a partner on the following terms: Goodwill in the old partnership was to be revalued to two years purchase of the average profit over the last three years. The profit of the last three years have been GHc12,400,000; GHc13,600,000; GHc14,005,000. Goodwill was to be written off in the new partnership. ii. Yaw is to take his car out of the partnership assets at an agreed value of GHc1,000,000. The car had been included in the accounts as at 31* March 2020 at a written down value of GHc594,000 Although work-in-progress had not been, and will not be included in the partnership account, the new partners were to credit Yaw with his share based on an estimate that, work-in-progress was equivalent to 20% of the debtors. V. iv. The new partnership of Mary, Hanna, and Osei were to share profit in the ratio 5:32. The initial capital is to be GHc25,000,000 subscribed in the profit sharing ratio. Mary, Hanna, and Osei were each to pay to Yaw the sum of GHc5,000,000 out of their personal resources in part payment of his share in the partnership. vi. Yaw was to lend to Osei any amount required to make up his capital in the firm from the monies due him and any further balances due to Yaw was to be left in the partnership as a loan bearing interest of 20% per annum. Any adjustments required to the capital accounts of Mary, and Hanna were to be paid into or withdrawn from the partnership bank account. You are required to prepare the appropriate accounts to complete the retirement and the admission processes. NOTE: Please show all workings