I have a hard time to find out about this question it's accounting 113 .

Darren Tolliver and Henry Watson, attorneys, operate a law practice. They would like to expand the expertise of their firm. In anticipation of this, they have agreed to admit June Azua to the partnership on January 1, 2016. The capital account balances on January 1, 2016, after revaluation of assets, are Tolliver, $177,000, and Watson, $137,000. Net income or net loss is shared equally.
 
Prepare the entries in general journal form to record the admission of Azua to the partnership on January 1, 2016, under each of the following independent conditions:
 
1.   Tolliver sells one-half of his interest in the partnership to Azua for $125,000 cash.
2.   Tolliver sells one-half of his interest in the partnership to Azua for $81,000 cash.
3.   Azua invests $117,000 in the business for a 25 percent interest in the partnership.
4.   Azua invests $121,000 in the business for a 30 percent interest in the partnership.