*P12-5B On December 31, the capital balances and income ratios in DUYP Company are as follows. Instructions (a) Journalize the withdrawal of Piper under each of the following independent assumptions. (1) Each of the remaining partners agrees to pay $15,000 in cash from personal funds to purchase Piper's ownership equity. Each receives 50% of Piper's equity. (2) Yevak agrees to purchase Piper's ownership interest for $22,000 in cash. (3) From partnership assets, Piper is paid $34,000, which includes a bonus to the retiring partner