13.

Dan, Evan and Flora are partners who share income in a 5:4:3 ratio. Each has a capital balance of $150,000. Dan retires from the partnership and is paid $165,000. In recording the retirement, no change was made to Evan's capital account.

Which method of recording the retirement was used? Select one:

a. Bonus

b. Partial goodwill

c. Total goodwill

d. Transfer of assets