Gale, McLean, and Lux are partners of Burgers and Brew Company with capital balances as follows: Gale, $$89,000$; McLean, $$79,000$; and Lux, $$152,000.$ 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 $$173,000$ after Gale and Lux approve the entry of Freedman as a partner $($where McLean receives the cash personally from Freedman$).$

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

c$.$McLean is paid $$79,000$ in partnership cash for his equity.

d$.$McLean is paid $$137,000$ in partnership cash for his equity.

e$.$McLean is paid $$32,250$ in partnership cash plus machinery that is recorded on the partnership books at $$120,000$ less accumulated depreciation of $$88,000.($Round final answers to $2$ decimal places.$)$