The following is the balance sheet for ABC partnership: Assets Liabilities & Owner's Equity Cash 120,000 A/P 15,000 AR 15,000 N/P 10,000 35,000 Loan 35,000 Inventory Plant and Equipment 40,000 As Capital 60,000 B's Capital 50,000 C's Capital 40,000 210,000 210,000 A wants to retire from the partnership the partners agreed give A 40,000 Cash and Note Payable for 10,000 they share profit and loss 3:5:2 respectively. Required: 1. Prepare the Journal Entry to record the retirement of A using Total Goodwill method 2. Prepare B/S after retirement under Total Goodwill method