EXERCISE 15-13 Partner Withdrawal L08 Kazma, Folkert, and Tucker are partners with capital account balances of $30,000, $75,000, and $45,000, respectively. Income and losses are divided in a 4:4:2 ratio. When Tucker de- cided to withdraw, the partnership revalued its assets from $225,000 to $252,000, which rep- resented an increase in the value of inventory of $8,000 and an increase in the value of land of $19,000. Tucker was then given S15,000 cash and a note for $40,000 for his withdrawal from the partnership. Required: A. Prepare the journal entry to record the revaluation of the partnership's assets. B. Prepare the journal entry to record the withdrawal using the following independent methods (1) Bonus. (2) Partial goodwl (3) Full goodwll amount