Gale, McLean, and Lux are partners of Burgers and Brew Company with capital balances as follows: Gale, $91,000; McLean, $83,000; and Lux, $154,000. The partners share profit and losses in a 3:2:5 ratio. McLean decides to withdraw from the partnership. Prepare General Journal entries to record the May 1, 2017, withdrawal of McLean from the partnership under each of the following unrelated assumptions: a. McLean sells his interest to Freedman for $175,000 after Gale and Lux approve the entry of Freedman as a partner (where McLean receives the cash personally from Freedman).

Record the admission of Freedman.

b. McLean gives his interest to a son-in-law, Park. Gale and Lux accept Park as a partner.

Record the admission of Park.

c. McLean is paid $83,000 in partnership cash for his equity.

Record withdrawal of McLean, where he is paid $83,000 in partnership cash for his equity.

d. McLean is paid $139,000 in partnership cash for his equity.

Record the withdrawal of McLean assuming, he is paid $139,000 in partnership cash for his equity.

e. McLean is paid $34,250 in partnership cash plus machinery that is recorded on the partnership books at $122,000 less accumulated depreciation of $90,000. (Round final answers to 2 decimal places.)

Record the withdrawal of McLean assuming, he is paid $34,250 in partnership cash plus machinery that is recorded on the partnership books at $122,000 less accumulated depreciation of $90,000.