Meir, Benson, and Lau are partners and share income and loss in

a $2$:$3$:$5$ ratio $($in percents: Meir, $20\%$; Benson, $30\%$; and Lau, $50\%).$

The partnership's capital balances are as follows: Meir, $$48,000$;

Benson, $$74,000$; and Lau, $$128,000.$ Benson decides to withdraw from

the partnership. $1.$ Prepare the journal entry to record Benson's

withdrawal under each independent assumptions. $($Do not round

intermediate calculations.$)($a$)$ Benson sells her interest to North

for $$160,000$ after North is approved as a partner; $($b$)$ Benson gives

her interest to a son$-$in$-$law, Schmidt, and Schmidt is approved as a

partner; $($c$)$ Benson is paid $$74,000$ in partnership cash for her

equity; $($d$)$ Benson is paid $$112,000$ in partnership cash for her

equity; and $($e$)$ Benson is paid $$14,500$ in partnership cash plus

equipment recorded on the partnership books at $$34,500$ less its

accumulated depreciation of $$11,600.$