Partnership Formation (12.5 points) Aubrey and Bella form a partnership in which they will share capital in a 2:3 ratio. Aubrey contributes $200,000 in cash. Bella contributes cash of $100,000 and assets having the following fair market values: Inventory, $150,000 Equipment, $275,000 Required Prepare the entry to record the formation of the partnership, under each of the following methods: a. The bonus approach b. The goodwill approach