The Balance Sheet of the FAS partnership at December 31, 2018. appears below: Cash $ 400,000 Liabilities $ 80,000 Other Assets 800,000 Capital 280,000 A, Capital 460,000 S, Capital 380,000 Total Assets $1.200.000 Total Liabilities and Capital $1.200.000 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