Quintana and Ruiz are partners in QR Services. The partners share income in a 2:3 ratio. Quintana has a capital balance of $340,000 and Ruiz has a capital balance of $425,000. The partnership's identifiable net assets are carried at amounts approximating fair value, except for customer lists, valued at $5,000, which are not recorded. Sandoval is to be admitted as a new partner, investing cash of $200,000 in the partnership and receiving a 20 percent interest in capital and income. Required Record Sandoval's admission, using: a. The bonus method b. The goodwill method