The partnership of Ace, Jack, and Spade has been in business for 25 years. On December 31, 20X5, Spade decided to retire. The partnership balance sheet reported the following capital balances for each partner at December 31, 20x5: Ace, Capital Jack, Capital Spade, Capital $150,000 200,000 120,000 The partners allocate partnership income and loss in the ratio 20:30:50, respectively. P 15-15: Dissociation (SHOW WORK!!) Use the information provided in P15-15 to answer the following revised questions. Make an entry (or entries) to record Spade's withdrawal under each of the following independent situations. Journal Entry (or Entries) a. Jack acquired Spade's capital interest for $140,000 in a personal transaction. Partnership assets were not revalued and no goodwill was recognized. b. Assume the same facts as in "a" except that Spade received $140,000 cash from the partnership. Capital of the partnership after Spade's retirement was $330,000. c. Spade received $150,000 of cash from the partnership upon retirement. The partnership recorded goodwill attributable to all partners. d. Spade received $140,000 cash from the partnership upon retirement. The bonus method was used after $10,000 revaluation of a piece of land