David, Oscar, and Susan have the following capital balances; $40,000, $50,000 and $36,000 respectively. The partners share profits and losses 30%, 30%, and 40% respectively. Consider the following five independent transactions:

a. Oscar retires and is paid $76,600 based on the terms of the original partnership agreement. If the bonus method is used, what is the capital balance of David after the transaction?

b. Oscar retires and is paid $68,000 based on an independent appraisal of the business. If the goodwill method is used, what is the capital balance of David after the transaction?

c. The three partners agree to admit Cathy for a 20% interest. Cathy contributes $40,000 to the partnership. If the bonus method is used, what is the capital balance of David after the transaction?

d. The three partners agree to admit Cathy for a 20% interest. Cathy contributes $25,000 to the partnership. If the bonus method is used, what is the capital balance of David after the transaction?

e. The three partners agree to admit Cathy for a 30% interest. Cathy contributes $42,000 to the partnership. If the goodwill method is used, what is the goodwill being recorded?