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 151,100 Jack, Capita Capital The partners allocate partnership income and loss in the ratio 20:30:50, respectively. Required: Record Spade's withdrawal under each of the following independent situations. Award: 5.88 points all the partners was recorded. (If no entry is required for a transaction/event, select "No journal entry Spade received $151,100 of partnership cash upon retirement. The partnership goodwill attributable required" in the first account field.) View transaction list Journal entry worksheet A Record the recognition of goodwill for the entire firm upon Spade's retirement. Note: Enter debits before credits. General Journal Debit Credit Event 1