A, B, and C are partners sharing profits in the ratio of 3:3:2. On June 30, their capital balances are as follows: A, 720, 000; B, 480, 000 and C, 360, 000.

Dong will directly purchase 1/3 of As interest for 250, 000 and no bonus or goodwill is to be recognized before the direct purchase of As interest. In addition, Dong is also to invest 380, 000 cash in the partnership. The total capital of the partnership after the admission is to be 2, 000, 000. Dongs interest after his admission by direct purchase and investment is to be 30%.

a. What is the total bonus, if any, that is given to the old partner?

b. What is the total goodwill, if any, that is given to the old partners?

c. What is the capital balance of A after the admission by direct purchase and admission by the investment of Dong?