On December 31 , the capital balances and income ratios in Pharoah Company are as follows. (a) Journalize the withdrawal of Posada under each of the following assumptions. (Credit account titles are outomatically indented when amount is entered. Do not indent manually.) (1) Each of the continuing partners agrees to pay $19,600 in cash from personal funds to purchase Posada's ownership equity. Each receives 50% of Posada's equity. (2) Emig agrees to purchase Posada's ownership interest for $23,800 cash. (3) Posada is paid $38,300 from partnership assets, which includes a bonus to the retiring partner. (4) Posada is paid $24,300 from partnership assets, and bonuses to the remaining partners are recognized