Celine Dion, Ryan Reynolds and Rachel McAdams are partners of Grub and Grapes, a locoal food and wine bar. The capital balances are as follows: Dion, $498,600; Reynolds, $826,300; and McAdams, $1,122,000. The partners share profit and losses in a 3:2:4 ratio. Celine Dion decides to withdraw from the partnership. Prepare journal entries to record the March 1, 2022 withdrawal of Dion from the partnership under each of the following unrelated assumptions:

1. Dion sells her interest to Keanu Reeves for $520,000. The other partners approve.
2. Dion is paid $450,000 in partnership cash for her equity.
3. Dion is paid $822,000 in partnership cash for her equity.