Gale, McLean, and Lux are partners of Burgers and Brew Company with capital balances as follows: Gale, $104,000; McLean, $103,000; and Lux, $164,000. 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, 2024, withdrawal of McLean from the partnership under each of the following unrelated assumptions: a. McLean sells his interest to Freedman for $185,000 after Gale and Lux approve the entry of Freedman as a partner (where McLean receives the cash personally from Freedman). View transaction list Journal entry worksheet 1 Record the admission of Freedman. Note: Enter debits before credits. Date May 01, 2023 General Journal Debit Credit b. McLean gives his interest to a son-in-law, Park. Gale and Lux accept Park as a partner. View transaction list Journal entry worksheet Record the admission of Park. Note: Enter debits before credits Date May 01, 2023 General Journal Debit Credit View general journal Record entry Clear entry c. McLean is paid $103,000 in partnership cash for his equity. View transaction list Journal entry worksheet Record withdrawal of McLean, where he is paid $103,000 in partnership cash for his equity. Note: Enter debits before credits. Date May 01, 2023 General Journal Debit Credit Record entry Clear entry View general journal d. McLean is paid $149.000 in partnership cash for his equity. View transaction list Journal entry worksheet Record the withdrawal of McLean. Note: Enter debits before credits. Date May 01, 2023 General Journal Debit Credit Record entry Clear entry View general journal e. McLean is paid $44,250 in partnership cash plus machinery that is recorded on the partnership books at $132,000 less accumulated depreciation of $100,000. (Round final answers to 2 decimal places.) View transaction list Journal entry worksheet Record the withdrawal of McLean. Note: Enter debits before credits. Date May 01, 2023 General Journal Debit Credit View general journal Record entry Clear entry