On January 31, Sandy retires from the partnership of Sandy, Bob, and Tom. The partner capital balances are Sandy. $32,000; Bob $46,000; and Tom, $20,000. The profit-and-loss-sharing ratio has been 5:3.2 for Sandy, Bob, and Tom, respectively. Requirements 1. Journalize the withdrawal of Sandy assuming she receives $75,000 cash. 2. Journalize the withdrawal of Sandy assuming she receives $10,000 cash. CE Requirement 1. Journalize the withdrawal of Sandy assuming she receives $75,000 cash (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Date Accounts and Explanation Debit Credit Jan. 31