Bava and Char Are Partners in BC Enterprises, Providing Systems

Bava and Char are partners in BC Enterprises, providing systems support to small companies. The partners share income in a 3:1 ratio. The partnership balance sheet is as follows:
$\begin{array}{lrlr}\text {Assets}&&\text {Liabilities}\\\text { Cash } & \$ 65,000 & \text { Accounts payable } & \$ 40,000 \\\text { Supplies } & 45,000 & \text { Notes payable } & \underline{175,000} \\\text { Facilities, net } & 460,000 & \text { Total liabilities } & \underline{215,000} \\& & \text { Capital } & \\& & \text { Capital-Bava } & 200,000 \\& & \text { Capital-Char } & \underline{155,000} \\& & \text { Total capital } & \underline{355,000} \\& & \text { Totalliabilities and capital } & \$ 570,000\end{array}$
Dey is to be admitted as a new partner, investing $20,000 in cash and equipment with a fair value of $80,000 in the partnership, and receiving a 10 percent interest in capital and income. Appraisal of partnership net assets reveals that current facilities have a fair value of $500,000 and there are unreported identifiable intangible assets of $75,000.
Required
Prepare the partnership balance sheet following Dey's admission to the partnership, using:
a. The bonus method
b. The goodwill method