David, Oscar, and Susan have the following capital balances: S40,000, $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 Susan after the transaction? Answer: b. Oscar retires and is paid $65,000 based on an independent appraisal of the business. If the goodwill method is used, what is the capital balance of Susan after the transaction? Answer: 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 Susan after the transaction? Answer: 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 Susan after the transaction? Answer: 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