sir please solve this question i am trying my best but i cant solve it

A, B are two partners sharing profits and losses in the ratio of 3:1. They admit K as a partner and he pays Rs. 30,000 as capital. The new ratio is to be 3:1:1. The goodwill of the firm is to be based on 3 years purchase of the average 4 years profits which are Rs. 15,000, 12,000, 18,000, 19,000.

Required: Show the journal entries, if:

(A) K pays for the goodwill in cash.

(B) He is unable to bring the cash for the goodwill.