On October 31, Sally retires from the partnership of Sally, Ball, and Ted. The partner capital balances are Sally, $32,000; Bill $50,000; and Ted, $16,000. The profit-and-loss-sharing ratio has been 5:3:2 for Sally, Bill, and Ted, respectively. Requirements 1. Journalize the withdrawal of Sally assuming she recelves $75,000 cash. 2. Journalize the withdrawal of Sally assuming she receives $15,000 cash. Requirement 1. Joumalize the withdrawal of Sally assuming she recelves $75,000cash. (Record debits first, then credits, Select the explanation on the last line of the joumal entry table.)