Hunter, Folgers, and Tulip have been partners while sharing net income and loss in a 5:3:2 ratio. 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 Tulip's retirement under each of the following separate assumptions.

(1)	Assume Tulip is paid $180,000 for her equity using partnership cash.

(2)

Assume Tulip is paid $200,000 for her equity using partnership cash. (Do not round intermediate calculations. Round your final answers to the nearest dollar.)

(3)	Assume Tulip is paid $150,000 for her equity using partnership cash. (Do not round intermediate calculations. Round your final answers to the nearest dollar.)