A partnership of attorneys in the St. Louis, Missouri, area hasthe following balance sheet accounts as of January 1, 2015: Assets$ 322,000 Liabilities $ 104,000 Athos, capital 86,000 Porthos, capital 76,000 Aramis, capital 56,000 According to the articles ofpartnership, Athos is to receive an allocation of 50 percent of allpartnership profits and losses while Porthos receives 30 percentand Aramis, 20 percent. The book value of each asset and liabilityshould be considered an accurate representation of fair value. Foreach of the following independent situations, prepare the journalentry or entries to be recorded by the partnership. (If no entry isrequired for a transaction/event, select "No journal entryrequired" in the first account field.)

a. All three of the present partners agree to sell 10 percent ofeach partnership interest to D'Artagnan for a total cash payment of$25,000. Each partner receives a negotiated portion of this amount. Goodwill is recorded as a result of the transaction.
b. D'Artagnan is allowed to become a partner with a 20 percentownership interest by contributing $60,000 in cash directly intothe business. The bonus method is used to record thisadmission.
c. D'Artagnan is allowed to become a partner with a 20 percentownership interest by contributing $60,000 in cash directly intothe business. The entrance into the partnership is recorded by thegoodwill method.
d. D'Artagnan is allowed to become a partner with a 10 percentownership interest by contributing $16,000 in cash directly to thebusiness. The goodwill method is used to record this transaction.(Round your answers to nearest whole dollarvalue.)
f. Aramis decides to retire and leave the partnership. Anindependent appraisal of the business and its assets indicates acurrent fair value of $300,000. Goodwill is to be recorded. Aramiswill then be given the exact amount of cash that will close out hiscapital account.