Lopez, Cruz, and Perez are partners and share net income and loss in a 7:3:1 ratio (in ratio form: Lopez, 7/11; Cruz, 3/11; and Perez, 1/11). On December 31, Perez withdraws from the partnership when the equities of the partners are: Lopez, $3,900; Cruz, $2,700; and Perez, $2,100. Prepare journal entries to record Perezs withdrawal under each separate situation: Perez is paid for her equity using partnership cash of (1) $2,100; (2) $2,950; and (3) $1,150.