Myles Etter and Crystal Santori are partners who share in the income equally and have capital balances of $$210,000$ and $$62,500,$ respectively. Etter, with the consent of Santori, sells one$-$third of his interest to Lonnie Davis.

Assume the sale occurs on December $31.$ What entry is required by the partnership if the sales price is $($a$)$ $$60,000?($b$)$ $$80,000?$ Refer to the Chart of Acoounts for exact wording of account titles.