b. October 31, 2021 c. November 1, 2021 2 Calculate the balance in each partner's capital account immediately after the November 1, 2021, entry. Problem 11-7B Withdrawal of a partner LO4 CHECK FIGURES: d. Dr. Burke, Capital: $14,400; e. Cr. Burke, Capital: $17,600 Burke, Comeau, and LeJeune are partners of Happy Feet, a music theatre production company with capital balances as follows: Burke, $244,800; Comeau, $81,600; and Lejeune, $163,200. The partners share profit/ (losses) in a 1:2:1 ratio. LeJeune decides to withdraw from the partnership. Prepare general journal entries to record the November 30 withdrawal of LeJeune from the partnership under each of the following unrelated assumptions: a. Lejeune sells her interest to Devereau for $68,480 after Burke and Comeau approve the entry of Devereau as a partner. b. LeJeune gives her interest to a daughter-in-law, Shulak. Burke and Comeau accept Shulak as a partner. c. LeJeune is paid $163,200 in partnership cash for her equity. d. LeJeune is paid $206,400 in partnership cash for her equity. e. LeJeune is paid $57,600 in partnership cash plus manufacturing equipment recorded on the partnership books at $124,800 less accumulated depreciation of $72,000. 795