Long-term partners, Pop, Ping, and Pam have capital balances of $60,000, $45,000, and $30,000, respectively. They share in profits and losses 50%-to-30%-to-20%, respectively. All assets are valued fairly. Pam decides to retire from the partnership. Calculate the remaining partners' capital balances after the Pam withdrawal under the following situations: a. Pam sells the interest to Ping for $25,000. b. Pam sells the interest to the partnership for $25,000; bonus method is used. c. Pam sells the interest to the partnership for $40,000; goodwill attributable only to the existing partner is recorded