*E12-14B U. Mackey, D. Caldwell, and B. Gambino have capital balances of $80,000, $60,000, and $50,000, respectively. They share income or loss on a 4 : 3 : 3 basis. Gambino withdraws from the partnership under each of the following conditions. 1. Gambino is paid $57,000 in cash from partnership assets, and a bonus is granted to the retiring partner. 2. Gambino is paid $36,000 in cash from partnership assets, and bonuses are granted to the remaining partners. Instructions Journalize the withdrawal of Gambino under each of the assumptions above.