?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, $$360,000$; Folgers, $$252,000$; and Tulip, $$180,000.$

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

Assume Tulip is paid $$180,000,$ ?$$200,000,$ ?$$150,000$ ?for her equity using partnership cash.

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

Please correct values that are in red!!!