ABCD Limited, a partnership, has the following balance sheet at January 1, 20X0, prior to the admission of a new partner, Eden. Cash and current assets $39,000 Liabilities $52,000 Land 234,000 Adams, capital 26,000 Building and equipment 130,000 Barnes, capital 52,000 Cordas, capital 117,000 Davis, capital 156,000 Total assets $403,000 Total liabilities and capital $403,000 Eden acquired a 20% interest in the partnership by contributing a total of $71,500 directly to the other four partners. Goodwill is to be recorded. Profits and losses have previously been split according to the following percentages: Adams, 15%; Barnes, 35%; Cordas, 30%; and Davis, 20%. Required: (A) Prepare the journal entries necessary to record goodwill. (B) After goodwill has been recorded, what are the individual capital balances of the original partners? (C) Prepare the journal entry necessary to allocate original partners' balances to Eden. (D) After all journal entries have been recorded, what are the individual capital balances?