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Gale, McLean, and Lux are partners of Burgers and Brew Company with capital balances as follows: Gale, $97,000; McLean, \$95,000; and Lux, $160,000. The partners share profit and losses in a 3:2:5 ratio. McLean decides to withdraw from the partnership. Prepare General Journal entries to record the May 1, 2020, withdrawal of McLean from the partnership under each of the following unrelated assumptions: a. McLean sells his interest to Freedman for $181,000 after Gale and Lux approve the entry of Freedman as a partner (where McLean receives the cash personally from Freedman). rvote: tnter debits before credits. b. Mclean gives his interest to a son-in-law, Park. Gale and Lux accept Park as a partner. b. Mctean gives his interest to a son-in-law, Park. Gale and Lux accept Park as a partner. Journal entry worksheet c. Mctean is paid $95,000 in parthership cash for his equity. Journal entry worksheet Record withdrawal of McLean, where he is paid $95,000 in partnership cash for his equity. d. Mclean is paid $145,000 in parthership cash for his equity. Journal entry worksheet e. Mclean is paid $40,250 in partnership cash plus machinery that is recorded on the partnership books at $128,000 less accumulated depreciation of $96,000. (Round final answers to 2 decimal places.)