Use the following information to answer the next-4-UNRELATED questions. The following condensed balance sheet is presented for the partnership of D, U, and H Liabilities D. Capital U. Capital H. Capital Total $100,000 200,000 130.000 90,000 Cash Other $200,000 320,000 30% 40% 30% Total S520,000 9. The partners agreed to liquidate the partnership after selling the other assets. Which partner is most likely to hit a negative capital account first? a. Partner D b. Partner U e. Partner H d. Partners D and H at same time 10. Partner U retires, and the partnership pays U S1S0,000. The bonus method is used. How much is the capital account of D after U retires? a. S206,000 b, $210,000 c. $194,000 d. $190,000 11. Partner U retires, and the partnership pays USI0,000. The goodwill method is used and only U's Goodwl is recorded How much Goodwill is recorded? a. $20,000 b. S50,000 c. S33,333 d. $30,000 12. Partner U retires, and the partnership pays U $150,000. The goodwill method is used and all partnership Goodwill is recorded is recorded. What is the capital account balance of H after the journal entry is made? a. $90,000 b. $115,000 c. $105,000 d. $75,000