Eal wishes to withdraw from the partnership on january 1, 2015, palmer and ruppe have agreed to pay neal $308,000 from the partnership assets for his 50% capital interest. this settlement price was based on such factors as capital investments, sales performance, and earning capacity. palmer and ruppe must decide whether to use the bonus method or the goodwill method (recognize total goodwill implied by the payment) to record the withdrawal, and they wish to compare the results of using the two methods. prepare a comparison of capital balances using the bonus and goodwill methods (and writing off goodwill implied due to subsequent impairment), assuming that

World systems manufactures an optical switch that it uses in its final product. world systems incurred the following manufacturing costs when it produced 74 comma 000 units last​ year: ​(click the icon to view the manufacturing​ costs.) another company has offered to sell world systems the switch for $ 13.50 per unit. the world systems prepared an outsourcing decision analysis to show the cost per unit of making the switches versus the cost per unit of buying​ (outsourcing) the switches. ​(click the icon to view the outsourcing decision​ analysis.) world systems needs 86 comma 000 optical switches next year​ (assume same relevant​ range). by outsourcing​ them, world systems can use its idle facilities to manufacture another product that will contribute $ 140 comma 000 to operating​ income, but none of the fixed costs will be avoidable. should world systems make or buy the​ switches? show your analysis.