Hope Abrams and Crystal Santori are partners who share in the income equally and have capital balances of $172,500 and $66,500, respectively. Abrams, with the consent of Santori, sells one-third of her interest to David Cruz. Assume the sale occurs on December 31. What entry is required by the partnership if the sales price is (a) $57,500? (b) $79,100? Refer to the Chart of Accounts for exact wording of account titles.