I need help with the items labeled "x". Aso on how to compute them.

Admission of new partner-Goodwill Method Assume that Partners A and B each report a Capital Account of $150,000. Partner C wants to join the partnership as an equal one-third partner. Because the partnership has been very profitable, Partners A and B require Partner C to contribute $300,000 in cash to the partnership in return for a one-third interest. Assume that Partners A and B share profits 60% and 40%, respectively, prior to the admission of Partner C. Assume that the partners believe that the payment by Partner C provides evidence of a previously unrecorded intangible asset in the partnership and the partners wish to record the intangible on the post-realignment partnership balance sheet. After admission of Partner C, Partners A and B retain their relative proportion of profit allocation after granting Partner C a 30% profit-allocation interest. Use the Goodwill Method to record the journal entry on the books of the partnership to reflect the admission of Partner C. Description Debit Credit Cash 00,000 Goodwill Capital Account, Partner A Capital Account, Partner B 0 Capital Account, Partner C #