Fall is retiring from the partnership of Fall, Ginn, and Hart. The partners have always shared losses and gains in a 2:2:1 ratio, and on the date of Fall's retirement they have the following equities in the partnership: Gary Fall, $8,000; Dale Cinn, $10,000, and Tom Hart, $6,000. Required: Using a May 5 date, give entries in general journal form for the retirement of Fall under each of the following unrelated assumptions: a. Fall retires, taking $8,000 in partnership cash for his equity. b. Fall retires, taking $9,500 in partnership cash for his partnership rights. c. Fall retires, taking $7,100 in partnership cash