The E$.$N$.$D$.$ partnership has the following capital balances as of the end of the current year:

Pineda $ $290,000$

Adams $260,000$

Fergie $250,000$

Gomez $240,000$

Total capital $ $1,040,000$

Answer each of the following independent questions:

Required:

$1.$Assume that the partners share profits and losses $3$:$3$:$2$:$2,$ respectively. Fergie retires and is paid $$280,000$ based on the terms of the original partnership agreement. If the goodwill method is used, what is the capital balance of the remaining three partners?

$2.$Assume that the partners share profits and losses $4$:$3$:$2$:$1,$ respectively. Pineda retires and is paid $$320,000$ based on the terms of the original partnership agreement. If the bonus method is used, what is the capital balance of the remaining three partners?