urgent help plz

Lisa, Sara, and Scott decided to form an equal partnership. Scott invested 117000 cash and Sara provided machinery that is carried on his books at 71000 . The partners agree that the equipment has a fair value of 114000 . There is a 25000 note payable remaining on the machinery to be assumed by the partnership. Although Lisa has no physical assets to invest in the partnership, all partners believe that her experience is a valuable skill and is a basis for granting her a capital interest in the partnership. Using the bonus method, after recording this first transaction, each partner's capital account balance would be If a total of goodwill of $80,000 is recorded, using the goodwill method, after recording this first transaction, each partner's capital account balance would be