On December 31, the capital balances and profit and loss ratios in the MRS Partnership are as follows

Partner Capital Balance Profit and loss ratio

B. McLaren $92,000 56%

P. Ready 79,000 19%

D. Symes 46,000 25%

Assume Symes withdraws from the partnership on December 31 of the current year under each of the following independent conditions:

(a)

Symes is paid $43,000cash from partnership assets.

(b)

Symes is paid $52,000cash from partnership assets.

(c)

McLaren and Ready agree to purchase Symes' equity by paying $24,000each from their personal assets. Each purchaser receives 50% of Symes' equity.

(d)

Ready agrees to purchase all of Symes' equity by paying $52,000cash from his personal assets.

(e)

McLaren agrees to purchase all of Symes' equity by paying $41,000cash from his personal assets.

(f)

Symes withdraws $46,000cash from the partnership.

Journalize the withdrawal of Symes under each of the above assumptions.