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1 N. Essex, C. Gilmore, and C. Heganbart have capital balances of $53.900, $10,800 and $32,400, respectively. Their income ratios are 4:4:2. Heganbart withdraws from

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1 N. Essex, C. Gilmore, and C. Heganbart have capital balances of $53.900, $10,800 and $32,400, respectively. Their income ratios are 4:4:2. Heganbart withdraws from the partnership under each of the following independent conditions Essex and Gilmore agree to purchase Heganbart's equity by paying $17.600 each from their personal assets. Each purchaser receives 50% of Heganbart's equity Gilmore agrees to purchase all of Heganbart's eculty by paying $17.000 cash from her personal assets. Essex agrees to purchase all of Heganbart's equity by paying $20.600 cash from his personal assets. 2. 3. Journalize the withdrawal of Heganbart under each of the assumptions above. (Credit account titles are automatically indented when amount is entered. Do not indent manually

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