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Warrior Accountants is a partnership with three partners. On February 28, 2018, the three partners, K. Durant, S. Curry, and K. Thompson, have capital balances of $95,000, $85,000, and $70,000 respectively. The profit and loss ratio is 4:3:1. On July 1st, 2019, Durant withdraws from the partnership and they agree to pay him $100,000 cash from the partnership assets. After Durant leaves, Curry and Thompson agree to a 2:1 profit ratio. During the year ended February 28, 2020, the partnership earns a profit of $24,000. Neither Curry nor Thompson makes any withdrawals because the partnership is short of cash after paying Durant. On March 1, 2020, Curry and Thompson agree to admit J. Cole to the partnership with a 25% interest for $75,000 cash. After Cole is admitted, the new profit ratio will be 4:3:2 for Curry, Thompson, and Cole, respectively. (a) Journalize the withdrawal of Durant from the partnership. [3] (b) What are the balances in Curry's and Thompson's capital accounts after Durant leaves the partnership? [2] (c) Prepare the journal entry to close the income summary account on February 28, 2020. [3 (d) What is the total partnership capital on March 1, 2020, prior to admitting Cole? [2] (e) Prepare the journal entry to record the admission of Cole into the partnership. [3] () What is the balance in each of the partners' capital accounts after Cole is admitted to the partnership? (2)