On December 31, the capital balances and income ratios in Crane Company are as follows.

Partner		Capital Balance			Income Ratio
Trayer		$62,500			50%
Emig		43,000			30%
Posada		26,500			20%

Journalize the withdrawal of Posada under each of the following assumptions. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

(1)

Each of the continuing partners agrees to pay $18,200 in cash from personal funds to purchase Posadas ownership equity. Each receives 50% of Posadas equity.

(2)

Emig agrees to purchase Posadas ownership interest for $24,200 cash.

(3)

Posada is paid $30,260 from partnership assets, which includes a bonus to the retiring partner.

(4)

Posada is paid $18,100 from partnership assets, and bonuses to the remaining partners are recognized.

If Emigs capital balance after Posadas withdrawal is $46,750, what were (1) the total bonus to the remaining partners and (2) the cash paid by the partnership to Posada?

(1)		Total bonus		$enter a dollar amount
(2)		Cash paid to Posada		$enter a dollar amount