Hunter, Folgers, and Tulip have been partners while sharing net income and loss in a 5:4:1 ratio (in percents: Hunter, 50\%; Folgers, 40%; and Tulip, 10\%). On January 31, the date Tulip retires from the partnership, the equities of the partners are Hunter, $380,000; Folgers, $266,000; and Tulip, $190,000. Prepare journal entries to record the retirement of Tulip under the following independent assumptions. Assume Tulip is paid $190,000,$210,000,$160,000 for her equity using partnership cash. (Do not round intermediate calculations. Round final answers to the nearest whole dollar.)