please complete properly, all.

PART D-Withdrawal of Partners Baker, Gregg, and Stine share income and losses in a ratio of 2:1:3, respectively. The capital account balances of the partners are as follows: Baker, Capital $150,000 Gregg, Capital 90,000 Stine, Capital 60,000 Instructions Prepare the journal entries to record the withdrawal of Stine under the following Independent circumstances:(a) The partners agree that Stine should be pald $60,000 by the partnership for his equity. (b) Baker and Gregg each agree to pay Stine $25,000 for one-half of his capital in a personal transaction among the partners. 23 PART E-Liquidation Marchand, Bergeron and Pastmak are partners with capital balances of $200 000, $230 000 and $150 000 respectively. They share profits and losses in a 2:1:1 ratio. The business has a Bank Loan of $25000 and some Accounts Payable that total $8000. On October 31, the partners have decided to close down the business. They manage to liquidate all of the assets at a gain of $10 000. At close, there is a cash balance of $700,000 after the disposal of the assets (step 1). a) Show the journal entry to allocate the gain to the partners b) Show the journal entry to pay off creditors. c) Show the entry to dissolve the business Foc