Gale, McLean, and Lux are partners of Burgers and Brew Company with capital balances as follows: Gale, $$108,000$; McLean, $$107,000$; and Lux, $$166,000.$ 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 $$187,000$ 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 Lu