In the RTS Partnership, R capital is $400,000, T capital is $320,000, and S capital is $300,000. They share income and losses in a 6:4:2 ratios, respectively. S is retiring from the partnership. Give the journal entries to record S withdrawal according to each of the following cases: (18, 19) 18. S paid $320,000 and no good will is recorded. 19. S paid $312,000 and all implied good will are recorded