N, Essex, C. Gilmore. and C. Heganbart have capital balances of $49, 100, $39, 100, and $33, 500, respectively. Their income ratios are 4: 4: 2. Heganbart withdraws from the partnership under each of the following independent conditions. Essex and Gilmore agree to purchase Heganbart's equity by paying $16, 500 each from their personal assets. Each purchaser receives 50% of Heganbart's equity. Gilmore agrees to purchase all of Heganbart's equity by paying $12, 200 cash from her personal assets. Essex agrees to purchase all of Heganbart's equity by paying $21, 300 cash from his personal assets. Journalize the withdrawal of Heganbart under each of the assumptions above. (Credit account titles are automatically indented when amount la entered. Do not indent manually.)