The condensed Balance Sheet of the FAS partnership at December 31,2018, appears below: Partners F, A, and S share profits and losses 20:40:40, 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 $400,000 for her capital interest. Prepare the journal entry when S retires (bonus method). Compute each partner's balance after S retires. b. Refer to the above information. Assume Partner S retires from the partnership and receives $350,000 for her capital interest. Prepare the journal entry when S retires (bonus method). Compute each partner's balance after S retires