N. Essex, C. Gilmore, and C. Heganbart have capital balances of $48,000, $41,300, and $34,800, 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 Heganbarts equity by paying $16,800 each from their personal assets. Each purchaser receives 50% of Heganbarts equity.
2.		Gilmore agrees to purchase all of Heganbarts equity by paying $14,000 cash from her personal assets.
3.		Essex agrees to purchase all of Heganbarts equity by paying $25,600 cash from his personal assets. Journalize the withdrawal of Heganbart under each of the assumptions above