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, $340,000; Tan, $244,000; and Brown, $180,000. 1. Record the withdrawal assuming Brown is paid $180,000 for its equity using partnership cash. 2. Record the withdrawal assuming Brown is paid $208,800 for its equity using partnership cash. 3. Record the withdrawal assuming Brown is paid $139,500 for its equity using partnership cash.