Elam, Kamins, and Rubio have capital balances of $152,000, $124,000, and $82,000, 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.)

1.		Rubio is paid $82,000 from partnership assets.
2.		Rubio is paid $100,000 from partnership assets.
3.		Rubio is paid $62,500 from partnership assets.