third time posting this question please answer correctly someone kept answering the same thing which was not correct

Debra and Merina sell electronic equipment and supplies through their partnership. They wish to expand their computer lines and decide to admit Wayne to the partnership. Debras capital is $190,000, Merinas capital is $152,000, and they share income in a ratio of 3:2, respectively.

d. Debra and Merina agree that some of the inventory is obsolete. The inventory account is decreased before Wayne is admitted. Wayne invests $90,000 for a 25 percent interest. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

e. Wayne directly purchases a 25 percent interest by paying Debra $96,000 and Merina $58,000. The land account is increased before Wayne is admitted. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

f. Wayne invests $71,000 for a 20 percent interest in the total capital of $413,000. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

g. Wayne invests $104,000 for a 20 percent interest. Goodwill is to be recorded. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)