3. Assume that the updated capital balances of the partners are as follows: Partner A P50,000 Partner B 100,000 Partner C 150,000 A, B and C share profit and loss 3:2:3. Partner A withdraws from the partnership. Prepare all the necessary journal entries under the following independent assumptions: a. With the consent of Partners B and C, Partner A withdraws from the partnership by selling his entire interest to Partner D for P50,000 cash. b. Partnership purchases entire interest of Mr. A for P50,000. c. Partnership purchases entire interest of Mr. A for P60,000. d. Partnership purchases entire interest of Mr. A for P35,000