Partner C retires and the partnership pays him $$45,000.$ ?What is the balance of Partner A$\text{'}$s capital account after the sale and assuming Goodwill is recognized by all of the partners? What is the balance of Partner A$\text{'}$s capital account after the sale and assuming Goodwill is recognized by Partner C only?

A,B and C have a partnership as follows: A B Capital balances $60,000 $150,000 Profit/Loss percent 30% 40% $40,000 30%