=+EX 12-9 Partner income and withdrawal journal entries objs. 2, 3 Lia Wu and Becca Sims are partners who share in the income equally and have capital balances of $150,000 and $62,500, respectively. Wu, with the consent of Sims, sells onethird of her interest to Kara Oliver. What entry is required by the partnership if the sales price is

(a) $40,000?

(b) $60,000?