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Meir, Benson, and Lau are partners and share income and loss in a $2$:$3$:$5$ ratio $($in percents: Meir, $20\%$; Benson, $30\%$; and Lau, $50\%.$ The partnership's capital balances are as follows: Meir, $$68,000$; Benson, $$104,000$; and Lau, $$178,000.$ Benson decides to withdraw from the partnership.

Prepare the journal entry to record Benson's withdrawal under each independent assumptions.

Note: Do not round intermediate calculations.

$($a$)$ Benson sells her interest to North for $$160,000$ after North is approved as a partner; $($b$)$ Benson gives her interest to a son$-$inlaw, Schmidt, and Schmidt is approved as a partner; $($c$)$ Benson is paid $$104,000$ in partnership cash for her equity; $($c$)$ Benson is paid $$142,000$ in partnership cash for her equity.