Required information

[The following information applies to the questions displayed below.]

Meir, Benson, and Lau are partners and share income and loss in a 3:2:5 ratio. The partnership's capital balances are as follows: Meir, $88,000; Benson, $59,000; and Lau, $153,000. Benson decides to withdraw from the partnership, and the partners agree not to have the assets revalued upon Benson's retirement.

Prepare the journal entry to record Benson's withdrawal from the partnership under each of the following independent assumptions. (Do not round 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 $59,000 in partnership cash for her equity; (d) is paid $97,000 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.