With Explanation and Proper table

Dolores Aguilar, Isolde Sustrina and Beth Bigalbal are partners in Cavite Realty Company. Their capital balances as at July 31, 2019 , are as follows:

Aguilar, Capital = 450,000

Sustrina, Capital = 150,000

Bigalbal, Capital = 300,000

Each partner has agreed to admit Nelia Pascual to the partnership.

Required:

Prepare the entries to record Pascual'sadmission to or Aguilar's withdrawal from the partnership under each of the following conditions:

A. Pascual paid Aguilar P125,000 for 20% of Aguilar's interest in the partnership.

B. Pascual invested P200,000 cash in the partnership and received an interest equal to ther investment.

C. Pascual invested P300,000 cash inthe partnership for a 20% interest in the business. A bonus is to be recorded for the original partners on the basis of their capital balances.

D. Pascual invested P300,000 cash in the partnership for a 40% interest in the business. The original partners gave Pascual a bonus according to the ratio of their capital balances on July 31,2019.

E. Aguilar withdrew from the partnership, taking P525,000. The excess of the withdrawn assets over Aguilar's partnership interest is distributed according to the balances of the capital accounts.

F. Aguilar withdrew by selling her interest directly to Pascual for P600,000.