4. Assume the partnership of Erin, Evan and Josh has been in existence for a number of years. Erin decides to withdraw from the partnership when the partners' capital balances are as follows: Partner Capital Balance Erin $60,000 Evan 15,000 Josh 25,000 Profit and Loss Ratio 30% 40% 30% An appraisal of the business and its property estimates the fair market value to be $124,000. Erin has agreed to receive $67,200 in exchange for her partnership interest, Required: Prepare the journal entry for the dissolution of Erin's partnership interest, assuming the bonus method is to be applied