On December 31, the capital balances and profit and loss ratios in the MRS Partnership are as follows Capital Partner Balance Profit and loss ratio B. McLaren $95,000 56% P. Ready 82,000 19% D. Symes 47,500 25% Assume Symes withdraws from the partnership on December 31 of the current year under each of the following independent conditions: Symes is paid $44,500 cash from partnership assets. (a) (b) Symes is paid $53,500 cash from partnership assets. (c) McLaren and Ready agree to purchase Symes' equity by paying $24,750 each from their personal assets. Each purchaser receives 50% of Symes' equity. (d) Ready agrees to purchase all of Symes' equity by paying $51,500 cash from his personal assets (e) McLaren agrees to purchase all of Symes' equity by paying $37.500 cash from his personal assets. (f) Symes withdraws $47.500 cash from the partnership. Determine the balances in the partners' capital accounts and in total partners' equity after Symes has withdrawn, for conditions (a) and (b) above. Part (a) (a) D. Symes, Capital 47500 Bal. 47500 Bal. B. McLaren, Capital Bal. 95000