2 16. Partner capital accounts upon formation of partnershipGoodwill Method Assume that two individuals agree to form a partnership. Partner A is contributing an operating business that reports net assets of $30,000. Partner B is contributing cash of $45,000. The partners agree that the initial capital of the partnership should be shared equally. What will be the initial balance of the Capital Accounts of the partners assuming that the partners wish to employ the Goodwill Method? Partner B a. b. c. d. Partner A $90,000 $30,000 $37,500 $45,000 $90,000 $45,000 $37,500 $45,000 17