On December 31, the capital balances and income ratios in Sandhill Company are as follows. Partner Capital Balance Income Ratio Trayer $63,000 50% Emig 42,000 30% Posada 35,000 20% (a) 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.) Each of the continuing partners agrees to pay $17,400 in cash from personal funds to purchase Posada's ownership equity. Each receives 50% of Posada's equity. Emig agrees to purchase Posada's ownership interest for $23,400 cash. (1) (2) (3) Posada is paid $39,160 from partnership assets, which includes a bonus to the retiring partner. (4) Posada is paid $25,720 from partnership assets, and bonuses to the remaining partners are recognized. No. Account Titles and Explanation 1. 2. 3. Debit Credit (b) If Emig's capital balance after Posada's withdrawal is $45,750, what were (1) the total bonus to the remaining partners and (2) the cash paid by the partnership to Posada? (1) Total bonus (2) Cash paid to Posada $ $