Gale, McLean, and Lux are partners of Burgers and Brew Company with capital balances as follows: Gale, $87,000; McLean, $75,000; and Lux, $150,000. 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 $171,000 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 $75,000 in partnership cash for his equity.

d. McLean is paid $135,000 in partnership cash for his equity.

e. McLean is paid $30,250 in partnership cash plus machinery that is recorded on the partnership books at $118,000 less accumulated depreciation of $86,000. (Round final answers to 2 decimal places.)