On December 31, the capital balances and profit and loss ratios inSunlandCompany are as follows:

Partner Capital Balance Profit and Loss Ratio

H. Fercho $135,000 60%

P. Jiang $59,400 30%

R. Antony $51,000 10%

Antoni is withdrawing from the partnership.

a)Journalize the withdrawal of Antoni if using personal funds, Jiang agrees to purchase Antoni's ownership interest for $60,300cash.

b)Journalize the withdrawal of Antoni if Antoni is paid $60,300from partnership assets

c)Journalize the withdrawal of Antoni if Antoni is paid $39,900from partnership assets