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

$\backslash$table$[[$Pineda$,.,$$$,190,000],[$Adams$,,,170,000],[$Fergie$,,,160,000],[$Gomez$,,,150,000],[$Total capital,,$$,670,000]]$

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 $$203,000$ 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 $$290,000$ 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? $($Do not round your intermediate calculations. Round your final answers to the nearest dollar amounts.$)$

$\backslash$table$[[,,\backslash$table$[[$Capital$],[$Balance$]]],[$a$.,$Pineda,$],[,$Adams,$],[,$Gomez,$],[$b$.,$Adams,$],[,$Fergie,$],[,$Gomez,$]]$