N. Essex, C. Gilmore, and C. Heganbart have capital balances of $53,400,$35,900, and $29,500, respectively. Their income ratios are 4:4:2. Heganbart withdraws from the partnership under each of the following independent conditions. 1. Essex and Gilmore agree to purchase Heganbart's equity by paying $16,600 each from their personal assets. Each purchaser receives 50% of Heganbart's equity. 2. Gilmore agrees to purchase all of Heganbart's equity by paying $16,500 cash from her personal assets. 3. Essex agrees to purchase all of Heganbart's equity by paying $20,800 cash from his personal assets. No. Account Titles and Explanation Debit Credit 1. 2. 3