7. T ony, Mary, and Tegan are partners with capital balances of $200,000, $120,000, and $120,000, respectively. Profits and losses are shared in a 3:1:1 ratio. Tegan decided to withdraw and the partnership revalued its assets. The value of inventory was decreased by S40,000 and the value of land was increased by $80,000. Tony and Mary then agreed to pay Tegan $180,000 for her withdrawal from the partnership. Required: Prepare a schedule to identify capital account balances of Tony and Mary after Tegan's withdrawal under the: A. bonus method B. goodwill method