In the LMK partnership, Luis's capital is $40,200, Marty's is $51,600, and Karl's is $30,900. They share income in a 4.11 ratio, respectively. Karl is retiring from the partnership. Required: Prepare journal entries to record Karl's withdrawal according to each of the following independent assumptions: o. Kart is paid $38,600, and no goodwill is recorded. b. Karl is paid $44,000, and only his share of the goodwill is recorded. c. Kart is paid $35,600, and all implied goodwill is recorded