n the JAW partnership, Jane's capital is $100,000, Anne's is $90,000, and William's is $85,000. They share income in a 4:2:2 ratio, respectively. William is retiring from the partnership. Prepare Journal entries to record William's withdrawal according to each of the following independent assumptions: a. William is paid $100,000, and no goodwill is recorded. b. William is paid $90,000, and only his share of the goodwill is recorded. c. William is paid $100,000 and all implied goodwill is recorded.