Assume the partnership of Roger, Harold, and Wilde has been in existence for a number of years. Roger decides to withdraw from the partnership when the partners' capital balances are as follows: Roger: $75,000 Harold: 15,000 Wilde: 25,000 The profit and loss ratios are as follows: Roger: 45% Harold: 25% Wilde: 30% An appraisal of the business and its property estimates the fair value to be $115,000. Roger has agreed to receive $60,000 in exchange for his partnership interest. Prepare the journal entry for the payment to Roger in the dissolution of his partnership interest assuming the bonus method is to be applied