15-1 Portney, Grey, and Ross are partners with capital balances of $80,000, $200,000, and $120,000, respect'vely. Profits and losses are shared in a 3:2: 1 rat'o. Grey decided to withdraw and the partnership revalued its assets. The value of inventory was decreased by $20,000 and the value of land was increased by 850,000. Portney and Ross then agreed to pay Grey $230,000 for his withdrawal from the partnership. Required: Prepare the journal entry to record Grey's withdrawal under the A. bonus method. B. full goodwill rnethod