Please show workings for both

With the consent of the other partners, Parker decides to sell one half of his $30,000 interest in the ABC Partnership to Lopez privately for $14,000. Prepare the journal entry to record the transaction. b) Mung and Long allow Kang to join their partnership for a $50,000 cash investment. The recorded value of the partnership equity being purchased by Kang is $40,000. Assume the partners have no agreement for sharing profits and losses. Prepare the journal entry to record the admission of Kang to the partnership.) Armstrong plans to leave the JT Partnership. At this time her capital account is $48,000. The remaining partners, Tanner and Jackson, agree to pay Armstrong $58,000 in cash upon leaving the partnership. Assume the partners share profits and losses equally. Prepare the journal entry to record the withdrawal. b) The partners of the Blue Tooth Partnership agree to liquidate the partnership. After all the liabilities of $100,000 are paid, the capital account balances are: Wong, $80,000; Winslow, $70,000; and Peters, ($4,000). Peters is unable to pay his capital deficiency. Assume the partners share profits and losses equally. Prepare the journal entries required to liquidate the partnership