The Balance Sheet of the FAS partnership at December 31, 2018, appears below:

Partners F, A, and S share profits and losses 20:30:50, respectively. Each question below is independent of the others. Show all computations.

a) . Refer to the above information. Assume Partner S retires from the partnership and receives $420,000 for her capital interest. Prepare the journal entry when S retires and no goodwill is recognized. Use bonus method.

b) Refer to the above information. Assume Partner S retires from the partnership and receives $420,000 for her capital interest. Prepare the journal entry when S retires and only S's goodwill is recognized.

c) Refer to the above information. Assume Partner S retires from the partnership and receives $420,000 for her capital interest. Prepare the journal entry when S retires and all goodwill is recognized.

d) . Refer to the above information. Assume Partner S retires from the partnership and receives $360,000 for her capital interest. Prepare the journal entry when S retires and no goodwill is recognized. Use bonus method.

Cash Other Assets $ 400,000 800,000 Liabilities F, Capital A. Capital S, Capital Total Liabilities and Capital $ 80,000 280,000 460,000 380,000 $1,200.000 Total Assets $1,200,000