Elam, Kamins, and Rubio have capital balances of $$166,000,$$$118,000,$ and $$79,000,$ respectively, and their income

ratios are $4$:$2$:$4.$

Record the withdrawal of Rubio from the partnership under each of the following assumptions: $($Credit account

titles are automatically indented when amount is entered. Do not indent manually. List all debit

entries before credit entries.$)$

Rubio is paid $$79,000$ from partnership assets.

Rubio is paid $$103,000$ from partnership assets.

Rubio is paid $$62,500$ from partnership assets.

No$.$ Account Titles and Explanation

Debit

Credit