Hope Abrams and Crystal Santori are partners who share in the income equally and have capital balances of $180,000 and $62,500, respectively Abrams, with the consent of Santori, sells one-third of her interest to David Cruz. Assume me sale occurs on December 31. What entry is required by the parmership if ne sales price is (a) $60,0007 (b) S80 0007 Refer to the Chart of Accounts for exacr wording of account ttes