On December 31, the capital balances and income ratios in the Elhor Company are as follows. Instructions Partner A. Ely L. Howe Capital Balance Income Ratio $70,000 60% 30,000 30 B. Ross 20,000 10 (a) Journalize the withdrawal of Ross under each of the following independent assumptions. (1) Each of the remaining partners agrees to pay $13,000 in cash from personal funds to purchase Ross's ownership equity. Each receives 50% of Ross's equity. (2) Howe agrees to purchase Ross's ownership interest for $18,000 in cash. (3) From partnership assets, Ross is paid $26,000, which includes a bonus to the retiring partner. (4) Ross is paid $11,000 from partnership assets. Bonuses to the remaining partners are recognized. (b) If Howe's capital balance after Ross's withdrawal is $32,000, what were (1) the total bonus to the remaining partners and (2) the cash paid by the partnership to Ross?