Please show calculation

Dissolution-Withdrawal of a Partner The partnership of Duncan, Smith, and Windsor has existed for a number of years. At present the partners have the following capital balances as well as the indicated profit and loss percentages Partner Duncan Smith Windsor Capital Balance S 70,000 20,000 10.000 Profit and Loss Ratio 50% 30 20 Total Capital Windsor decides to withdraw from the partnership, but Duncan and Smith plan to continue operation the busines. The partnership property is immediately appraised. Total fair value is estimated at $180,000, a figure $80,000 in excess of book value (Land value at $50,000 more than its original cost and goodwill $30,000). 1. 2. Bonus Method: Goodwill Method