Bale, Heller, and Winrow share income and losses in a ratio of $3$:$2$:$5,$ respectively. The capital account balances of the partners are as follows:Bale, Capital $$600,000$ Heller, Capital $$360,000$ Winrow, Capital $$260,000$ Instructions:Prepare the journal entry on the books of the partnership to record the withdrawal of Winrow under the following independent circumstances:$1.$ The partners agree that Winrow should be paid $$280,000$ by the partnership for his interest$\mathrm{.}2.$ The partners agree that Winrow should be paid $$220,000$ by the partnership for his interest$\mathrm{.}3.$ Bale agrees to pay Winrow $$180,000$ for one$-$half of his capital interest and Heller agrees to pay Winrow $$180,000$ for one$-$half of his capital interest in a personal transaction among the partners.