Hi Karen

1.With the fisrt one interest on capital you have to debit appropriation account and credit current acc of each partner

2.Second one again you have to debit appropriation acc or net profit and credit current acc.

3.Third one Godwill is a temporary account which needs to be opened only at a time of retirement or admission of the new partner

dr goodwill (old share ratio) partner a
cr capital     (old share ratio) partner a

dr googwill (old share ratio) parnter b
cr capital    (old share ratio ) partner b

to eliminate goodwill

cr goodwill  (new share ratio) partner a
dr capital    (new share ratio) partner a

cr goodwill (new share ratio ) parnter b
dr capital   (new share ratio ) partner b

4.

if the new partner is introduced to the business

dr bank
cr capital

and you have to account for the goodwill as well (whatever it's value is at the moment)


debit goodwill acc with the value splitted in old share ratio
credit capital accounts of old partners

now to eliminate goodwill

credit goodwill with the value splitted in new share ratio (including new partner)
debit capital accounts new share ratio (including new partner)

the result in all those entries will be that the new partner's capital acc will shrink because he\she bought part of the goodwill of the old partners

hope this helps :):):)