Hunter, Folgers, and Tulip have been partners while sharing net income and loss in a $5$:$2$:$3$ ratio $($in percents: Hunter, $50\%$; Folgers, $20\%$; and Tulip, $30\%).$ On January $31,$ the date Tulip retires from the partnership, the equities of the partners are Hunter, $$370,000$; Folgers, $$259,000$; and Tulip, $$185,000.$

Prepare journal entries to record the retirement of Tulip under the following independent assumptions.

Assume Tulip is paid $$185,000,$ $$205,000,$ $$155,000$ for her equity using partnership cash.

Note: Do not round intermediate calculations. Round final answers to the nearest whole dollar.