Green, Tan, and Brown form a partnership. The partnership agreement states that net income and loss will be shared in a 5:4:1 ratio (in percents: Green, 50%; Tan, 40\%; and Brown, 10\%). Brown withdraws from the partnership on December 31 when equities of the partners are Green, $329,000; Tan, $233,000; and Brown, $169,000. 1. Record the withdrawal assuming Brown is paid $169,000 for its equity using partnership cash. 2. Record the withdrawal assuming Brown is paid $194,200 for its equity using partnership cash. 3. Record the withdrawal assuming Brown is paid $134,800 for its equity using partnership cash