Please help with the red boxes and show any calculations. Thanks in advance.

Beth, Steph, and Linda have been operating a small gift shop for several years. After an extensive review of their past operating performance, the partners concluded that the business needed to expand in order to provide an adequate return to the partners. The following balance sheet is for the partnership prior to the admission of a new partner, Mary. Cash Other Assets Liabilities Beth, Capital (40%) Steph, Capital (40%) Linda, Capital (20%) $146,000 703,000 $849,000 $237,000 282,000 198,000 132,000 $849,000 Figures shown parenthetically reflect agreed profit-and-loss sharing percentages. Prepare the necessary journal entries to record the admission of Mary in each of the following independent situations. Some situations may be recorded in more than one way. Mary is to invest $160,000 for a one-fourth capital interest. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required select "No Entry" for the account titles and enter o for the amounts.) Debit Credit Account Titles and Explanation Bonus Method Beth, Capital 13200 Steph, Capital 13200 Linda, Capital 6600 Cash 160000 Mary, Capital 193000 Goodwill Method Cash 160000 x Goodwill 248000 X Mary, Capital 408000