Bale, Heller, and Winrow share income and losses in a ratio of 3:2:5, respectively. The capital account balances of the partners are as follows:
Bale, Capital ........... $600,000
Heller, Capital ........... 360,000
Winrow, Capital .......... 260,000

Instructions
Prepare the journal entry on the books of the partnership to record the withdrawal of Winrow under the following independent circumstances:
1. The partners agree that Winrow should be paid $280,000 by the partnership for his interest.
2. The partners agree that Winrow should be paid $220,000 by the partnership for his interest.
3. Bale agrees to pay Winrow $180,000 for one-half of his capital interest and Heller agrees to pay Winrow $180,000 for one-half of his capital interest in a personal transaction among the partners.