Gale, McLean and Lux are partners of Burgers and Brew company with capital balances as follows: Gale $97,000, McLean $95,000 and Lux $160,000. The partners share profit and losses in a 3:2:5 ratio. Mc Lean decides to withdraw from the partnership. Prepare the journal entries to record the May 1, 2020, withdrawal of Mclean from the partnership under each of the following unrelated assumptions: a. Mclean sells his interest to Freedman for $181,000 after gale and lux approve the entry of Freedman as partner (where Mclean receives the cash personally from Freedman). b. Mclean gives his interest to a son-in-law, Park. Gale and Lux Accept Part as a partner. c. Mclean is paid $95,000 in partnership cash for his equity d. Mclean is paid $145,000 in partnership cash for his equity e. Mclean is paid $40,250 in partnership cash plus machinery that is recorded on the partnership books at $128,000 less accumulated depreciation of $96,000.