On January 5, 2023, John decides to leave his partnership. At the time of the withdrawal, each partner had the following balances in their capital accounts:

Hannah, Capital - $165,000

John, Capital - $80,000

Marie, Capital - $200,000

John agrees to accept $100,000 cash from the partnership upon his departure. According to the partnership agreement, any bonuses to the remaining partners should be divided 50:50.

1. Prepare the journal entry on January 5, 2023 to record Johns withdrawal from the partnership.