Assume the partnership of Dean, Hardin, and Roth has been in existence for a number of years. Dean decides to withdraw from the partnership when the partners' capital balances are as follows:

Partner	Capital Balance	Profit/Loss Ratio
Dean	75,000	50%
Hardin	42,000	20%
Roth	65,000	30%

An appraisal of the business and its property estimates the fair value to be $210,000. Dean has agreed to receive $102,000 in exchange for his partnership interest. Prepare the journal entry for the payment to Dean in the dissolution of his partnership interest, assuming the bonus method is to be applied