The following information is available for MWK Companys partnership accounts at Dec. 31, 2014, before completion of the closing entries: A. Choudrey, capital $70000 N. Gilker, capital $45000 R. Godfrey, capital $20000 A. Choudrey, drawings $50000 N. Gilker, drawings $28000 R. Godfrey, drawings $35000 Income summary (shared equally among partners) $180000 No new contributions were made during 2017. Godfrey wishes to withdraw from the partnership January 1, 2015. (A) prepare the statement of partners equity for the year ended Dec. 31, 2014. (B) Prepare the Jan. 1, 2015 entry to record Godfreys withdrawal under each of the following 3 independent alternatives: (1) Choudrey and Gilker each pay Godfrey $10000 out of their personal accounts and each received one-half of Godfreys equity. (2) Godfrey is paid $10000 out of partnership cash. (3) Godfrey is paid $40000 out of partnership cash.