B. Higgins, J. Mayo, and N. Rice have capital balances of $91,500, $78,000, and $67,000, respectively. They share income or loss on a 5:3:2 basis. Rice withdraws from the partnership under each of the following conditions. 1. Rice is paid $70,360 in cash from partnership assets, and a bonus is granted to the retiring partner. 2. Rice is paid $57,800 in cash from partnership assets, and bonuses are granted to the remaining partners. Journalize the withdrawal of Rice under each of the assumptions above.