Problem 3. John, Mary and Steven are partners. The capital accounts of each partner on December 31, 2022 are $100,000,$200,000 and $300,000, respectively. The partners have agreed to share profits and loss in proportion to their capital accounts. The partnership decides to buy out Steven's partnership interest. Requirements 1. Journal the purchase for cash of Steven's partnership interest for $345,000. 2. Journal the purchase for cash of Steven's partnership interest for $240,000