Sasha, Serge, and Sander are partners in the Image Gallery. As of November 30, 2014, the balance in Sashas Capital account was $100,000, the balance in Serges was $120,000, and the balance in Sanders was $180,000. Sasha, Serge, and Sander share income and losses in a ratio of 2:3:5.

e. Sasha withdraws from the partnership, taking $132,000 in cash.

Record the withdrawal of Sasha from the partnership