On March 31, Sam retires from the partnership of Sam, Brandon, and Tripp. The partner capital balances are Sam, $42,000, Brandon $49,000, and Tripp, $22,000. The profit-and-loss-sharing ratio has been 5.32 for Sam, Brandon, and Tripp, respectively. Requirements 1. Journalize the withdrawal of Sam assuming she receives $90,000 cash. 2. Journalize the withdrawal of Sam assuming she receives $40,000 cash. Requirement 1. Journalize the withdrawal of Sam assuming she receives $90,000 cash. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.)