The statement of financial position of the FAS partnership at December 31, 2018, appears below: Cash $ 400,000 Other Assets 800,000 Liabilities F, Capital A, Capital S, Capital Total Assets $1,200,000 Total Liabilities and Capital $ 80,000 280,000 460,000 380,000 $1,200,000 Partners F, A, and S share profits and losses 30:20:50, respectively. . Refer to the above information. Assume Partner S retires from the partnership and receives $420,000 for her capital interest. Prepare the journal entry when S retires and all goodwill is recognized? Show all computations