9. Marty (M) retires from MNO partnership, an accounting firm. The partnership has the following balance sheet: Asset FMV AB Liab/Equity FMV AB Cash $240,000 $240,000 Capital,M $300,000 $100,000 Accounts rec. $300,000 $0 Capital N $300,000 $100,000 Land $360,000 $60,000 Capital O $300,000 $100,000 Total $900,000 $300,000 Total $900,000 $300,000 The partnership pays Marty $150,000 a year for 2 years. a. What are the consequences to Marty in Year 12(5 points) b. How would the consequences in Year 1 be if instead Marty received $200,000 a year for 2 years? (5 points)