Hello, I am having trouble with this question and would appreciate a little clarity. Thank you

Problem 3: Record the purchase of an interest in the partnership, where the new partner is paying the old partners rather than the partnership under each of the following approaches. Assets 200,000 60,000 Liabilities Capital: Partner A (60%) Partner B (30%) Partner C (10%) 80,000 45,000 15,000 200,000 a. Apply the Bonus Method assuming D buys B's 30% interest for a total of $50,000. The funds are paid to B directly. b. Apply the Goodwill Method assuming that D buys a 30% interest for a total of $50,000. The interest is bought proportionately from all of the partners