On December 31, 2024, capital balances of the partners in Shelby Charters are C. Murphy $45,000; M. Knight $35,000; and T. Shelby $25,000. The partners share profit in a 5:3:2 ratio, respectively. Shelby decides that she is going to leave the partnership. Assume that Shelby receives cash from the partnership when she withdraws. Journalize the withdrawal of Shelby if she receives 

(a) $35,000 cash, 

(b) $20,000 cash.