The capital accounts of the Fax & Bel partnership on September 30, 2021 are: Fax Capital (70% prot percentage) 140,000 Bel Capital (30% prot percentage) 60,000 Total 200,000 On October 1, Rob was admitted to a 40% interest in the partnership when he purchased 40% of the existing partners' capital for $120,000, paid directly to Fax and Bel. 1) Determine the capital balances of Fax, Bel, and Rob after Rob's admission to the partnership if goodwill is recorded, assuming that the book value and fair value of recorded assets are equal. 2) Determine the capital balances of Fax, Bel, and Rob after Rob's admission to the partnership if goodwill is not recorded