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Meir, Benson, and Lau are partners and share income and loss in a $2$:$3\mathrm{.}5$ ratio $($in percents: Meir, $20\%$; Benson, $30\%$; and Lau, $50\%).$ The partnership's capital balances are as follows: Meir, $$78,000$; Benson, $$119,000$; and Lau, $$203,000.$ Benson decides to withdraw from the partnership.

Prepare journal entries to record Benson's February $1$ withdrawal under each separate assumption: $($Do not round intermediate calculations.$)$

Benson sells her interest to North for $$160,000$ after North is approved as a partner.

Benson gives her interest to a son$-$in$-$law, Schmidt, and Schmidt is approved as a partner.

Benson is paid $$119,000$ in partnership cash for her equity.

Benson is paid $$157,000$ in partnership cash for her equity.

Benson is paid $$24,000$ in partnership cash plus equipment that is recorded on the partnership books at $$56,000$ less accumulated depreciation of $$18,480.$