The E$.$N$.$D$.$ partnership has the following capital balances as of the end of the current year:

Answer each of the following independent questions:

a$.$ Assume that the partners share profits and losses $3$:$3$:$2$:$2,$ respectively. Fergie retires and is paid $$190,000$

based on the terms of the original partnership agreement. If the goodwill method is used, what is the capital

balance of the remaining three partners?

b$.$ Assume that the partners share profits and losses $4$:$3$:$2$:$1,$ respectively. Pineda retires and is paid $$280,000$

based on the terms of the original partnership agreement. If the bonus method is used, what is the capital

balance of the remaining three partners?