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, 2020, 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). View transaction list Journal entry worksheet Record the admission of Freedman. Note: Enter debits before credits. General Journal Debit Credit Date May 01, 2020 Activate Window 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. General Journal Debit Credit Date May 01, 2020 Activate Win c. McLean is paid $79,000 in partnership cash for his equity. View transaction list Journal entry worksheet Record withdrawal of McLean, where he is paid $79,000 in partnership cash for his equity. Note: Enter debits before credits. Date General Journal Debit Credit May 01, 2020 d. McLean is paid $137,000 in partnership cash for his equity. View transaction list Journal entry worksheet Record the withdrawal of McLean. Note: Enter debits before credits. General Journal Debit Credit Date May 01, 2020 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.) View transaction list Journal entry worksheet Record the withdrawal of McLean. Note: Enter debits before credits. Date General Journal Debit Credit May 01, 2020