Supplemental Problem: Bonus & Goodwill Method - Admission of New Partner by Investment For each of the cases below, determine (1) who the bonus or Goodwill is attributed to, and (2) the amount of the bonus or goodwill to be recognized. You do not need to allocate the bonus or goodwill. The first two cases are Cases A and B from the text. Bonus Method Bonus Original New Capital Attributed Bonus Case Capital Investment Interest | Capital Share To Amount 90,000 9,000 10% 99,000 9,900 New 900 90,000 12,000 10% 102,000 10,200 Original 1,800 100,000 10,000_ 10%| 110,000 11,000 100,000 12,000 10% 112,000 11,200 75,000 10,000 25% 85,000 21,250 6 75,000 20,000 20% 95,000 19,000 125,000 15,000 33% 140,000 46,200 8 | 120,000 60,000 40% 180,000 72,000 115,000 22,000 15% 137,000 20,550 | 10 | 60,0001 6,666 10% 66,666/ 6,667 | Goodwill Method Goodwill Original New Capital Attributed Implied Goodwill Case Capital Investment Interest Capital Share To FMV Amount A 90,000 9,000 10% 99,000 9,900 New 100,000 1,000 90,000 12,000 10% 102,000 10,200 Original | 120,000 8,000 100,000 10,000 10% 110,000 11,000|| 100,000 12,000 10%| 112,000 11,200 5 75,000 10,000 25% 85,000 21,250 6 75,000 20,000 20% 95,000 19,000 7 125,000 15,000 33% 140,000 46,200 8 120,000 60,000 40% 180,000 72,000 9 | 115,000 22,000 15% 137,000 20,550 | 10 | 60,000 6,666 10% 66,666 6,667|| B90 mo