Please solve through excel and show step-by-step. 1-3 are subparts from problem 5. Thank you!

5 XYZ partnership is equally owned by three partners. X sells his interest to M for $90,000 cash and M assumes X 's debt. Before the sale of interest, here is a balance sheet : 1 Calculate Amount realized by X 2 Calculate gain realized by X 3 Calculate ordinary income and Capital Gain