62. In the JAW partnership, Jane's capital is $100,000, Anne's is $80,000, and William's is $75,000. They share income in a 3:2:1 ratio, respectively. William is retiring from the partnership. Required: Prepare journal entries to record William's withdrawal according to each of the following independent assumptions: a. William is paid $80,000, and no goodwill is recorded. b. William is paid $85,000, and only his share of the goodwill is recorded. c. William is paid $78,000, and all implied goodwill is recorded.