On January 1, 20X1, Eddy decides to retire from the partnership of Cobb, Davis, and Eddy. The partners share profits and losses in the ratio of 3:2:1, respectively. The following condensed balance sheets present the account balances immediately before and, for six independent cases, after Eddy's retirement. Accounts Assets: Cash Other Assets Goodwill Total Assets Liabilities and Capital: Liabilities Cobb, Capital Davis, Capital Eddy, Capital Total Liabilities and Capital Balances prior to Eddy's Retirement Balances after Eddy's Retirement Case 1 Case 2 Case 3 Case 4 Case 5 Case 6 $ 90,000 200,000 10,000 $300,000 $ 10,000 $ 16,000 200,000 200,000 10,000 14,000 10,000 $ 60,000 80,000 90,000 70,000 $300,000 0 0 0 $ 25,000 $ 16,000 $ 50,000 $90,000 200,000 200,000 220,000 200,000 34,000 10,000 10,000 $220,000 $230,000 $235,000 $250,000 $280,000 $300,000 $ 60,000 $ 60,000 $60,000 $60,000 $60,000 $60,000 74,000 80,000 83,000 92,000 110,000 80,000 86,000 90,000 92,000 98,000 110,000 160,000 $220,000 $230,000 $235,000 $250,000 $280,000 $300,000 0 0 Required: Prepare the necessary journal entries to record Eddy's retirement from the partnership for each of the six independent cases. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Do not round intermediate calculations.)