B. Yam, J. Koo, and N. Hui have capital balances of HK$95,000, HK$75,000, and HK$60,000, respectively (amounts in thousands). They share income or loss on a 5:3:2 basis. Hui withdraws from the partnership under each of the following conditions.
1. Hui is paid HK$64,000 in cash from partnership assets, and a bonus is granted to the retiring partner.
2. Hui is paid HK$52,000 in cash from partnership assets, and bonuses are granted to the remaining partners.

Instructions
Journalize the withdrawal of Hui under each of the assumptions above.