[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 (in percents: Meir, 30%; Benson, 20%; and Lau, 50%). The partnership's capital balances are as follows: Meir, $118,000; Benson, $79,000; and Lau, $203,000. Benson decides to withdraw from the partnership. 1. 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-in law, Schmidt, and Schmidt is approved as a partner; c)Benson is paid $79,000 in partnership cash for her equity; d) Benson is paid $117,000 in partnership cash for her equity.