Meir, Benson, and Lau ate 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, $$128,000.$ Benson decides to withdraw from the partnership. $($Prepare the journal entry to record Benson's withdrawal under each independent assumptions.$)($a$)$Benson sells her interest to North for $$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 $$112,000$ in partnership cash for her equity.