On December $31,2024,$ capital balances of the partners in Shelby Charters are C$\mathrm{.}12-1$Murphy $$45,000$; M$.$ Knight $$35,000$; and T$.$ Shelby $$25,000.$ The partners share profit in a $5$:$3$:$2$ ratio, respectively.Shelby decides that she is going to leave the partnership. Assume that Shelby receives cash from the partnership when she withdraws. Journalize the withdrawal of Shelby if she receives $($a$)$ $$35,000$ cash, and $($b$)$ $$20,000$ cash$\mathrm{.}12-3$Journalize final cash distribution in liquidation.