Goering, Zarcus, and Schmit are partners and share income and loss in a 1:4:5 ratio. The partnership's capital balances are as follows: Goering, $33,000; Zarcus, $139,000; and Schmit, $178,000. Zarcus decides to withdraw from the partnership, and the partners agree to not have the assets revalued upon Zarcus's retirement.

Problem 12-4A Part 1

Prepare journal entries to record Zarcus's February 1 withdrawal from the partnership under each of the following separate assumptions (Do not round intermediate calculations and round your final answers to the nearest dollar amount. Omit the "$" sign in your response):

(a)	Zarcus sells her interest to Getz for $80,000 after Goering and Schmit approve the entry of Getz as a partner.

Date	General Journal	Debit	Credit
Feb. 1

(b)	Zarcus gives her interest to a son-in-law, Swanson, and thereafter Goering and Schmit accept Swanson as a partner.

Date	General Journal	Debit	Credit
Feb. 1

(c)	Zarcus is paid $139,000 in partnership cash for her equity.

Date	General Journal	Debit	Credit
Feb. 1

(d)	Zarcus is paid $177,000 in partnership cash for her equity.

Date	General Journal	Debit	Credit
Feb. 1

(e)	Zarcus is paid $16,000 in partnership cash plus equipment recorded on the partnership books at $36,000 less its accumulated depreciation of $11,600.

Date	General Journal	Debit	Credit
Feb. 1

Problem 12-4A Part 2

Assume that Zarcus does not retire from the partnership described in Part 1. Instead, Ford is admitted to the partnership on February 1 with a 25% equity. Prepare journal entries to record Ford