Spencer and lan have been partners in a computer repair shop for the past three years. On 1st January 2021 their situation is as follows: Profit sharing ratio: Spencer: 50 % lan: 50 % Capital Account balances: Spencer: 30,000 lan: 800,000 On 1st January 2021 John is admitted to the partnership and the following is decided: New profit sharing ratio: Spencer: 30 % lan: 30 % John 40 % John will introduce capital of 70,000 Goodwill is valued at: 60,000 Goodwill is to be written off at the end of January 2021 Task: Produce the partner's Capital Accounts and Goodwill Account in the accounts below to allow for the admission of the new partner