On December 31 , the capital balances and profit and loss ratios in Cullumber Partnership are as follows Assume Lewi withdraws from the partnership on December 31 of the current year under each of the following independent conditions: (a) Lewi is paid $45,100 cash from partnership assets. (b) Lewi is paid $55,000 cash from partnership assets. (c) Martin and Clark agree to purchase Lewi's equity by paying $25,300 each from their personal assets. Each purchaser receives 50% of Lewi's equity. (d) Clark agrees to purchase all of Lewi's equity by paying $49,500 cash from his personal assets. (e) Martin agrees to purchase all of Lewi's equity by paying $44,000 cash from his personal assets. (f) Lewi withdraws $48,400 cash from the partnership. Journalize the withdrawal of Lewi under each of the above assumptions, (Credit account titles are outomatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entrles. If no entry is required, select "No Entry' for the account tittes and enter O for the omounts.)