Exercise 5 (11 points) Elam, Kamins, and Rubio have capital balances of $84,000, $69,000, and $147,000, respectively, and their income ratios are 32:5, respectively Instructions Record the journal entry for the withdrawal of Kamins from the partnership under each of the following independent circumstances. 1. Kamins sells his interest to a new partner, Getz for $80,000 in a personal transaction and the remaining partners approve of Getz as the new partner. 2. Kamins is paid $69,000 from partnership assets. 3. Kamins is paid $107,000 from partnership assets