13-146. X, Y. and Z are partners who share profits and losses in a ratio of 1:2:3, respectively. Z's Capital account has a $60,000 balance. X and Y have agreed to let Z take $78,000 of the company's cash when he retires. Prepare an entry in journal form without explanation to record Z's exit, including the recognition of a bonus to Z General Journal Page 1 Date Description Ret Debit Credit