Rogers, Davis, and Smukalla have capital balances of $50,000, $26,100, and $10,900, respectively. The partners share profits/losses equally. Prepare journal entry to record each of these independent situations: a) Smukalla sells his interest in the partnership to Rogers for $25,000. b) Meyers purchases a one-fourth interest from the partnership for $35,000. The bonus method is used to account for the incoming partner. c) Meyers purchases a one-fourth interest from the partnership for $35,000. The goodwill method is used to account for the incoming partner.