Prepare the journal entry to record Benson's withdrawal from the partnership under each of the following independent assumptions. (Do not round your intermediate calculations.)

Benson (a) sells her interest to North for $160,000 after Meir and Lau approve the entry of North as a partner; (b) gives her interest to a son-in-law, Schmidt, and thereafter Meir and Lau accept Schmidt as a partner; (c) is paid $69,000 in partnership cash for her equity; (d) is paid $107,000 in partnership cash for her equity; and (e) is paid $13,500 in partnership cash plus equipment recorded on the partnership books at $33,500 less its accumulated depreciation of $11,600.