The partnership of Ace, Jack, and Spade has been in business for 25 years. On December 31, 20X5, Spade decided to retire. The partnership balance sheet reported the following capital balances for each partner at December 31, 20X5:

Ace, Capital	$	151,900
Jack, Capital		201,800
Spade, Capital		120,500

The partners allocate partnership income and loss in the ratio 20:30:50, respectively. Required: Record Spades withdrawal under each of the following independent situations.

a. Jack acquired Spades capital interest for $150,700 in a personal transaction. Partnership assets were not revalued, and partnership goodwill was not recognized. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

b. Jack acquired Spades capital interest for $150,700 in a personal transaction. Partnership assets were not revalued, and partnership goodwill applicable to the entire business was recognized by the partnership. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

c. Spade received $180,600 of partnership cash upon retirement. Capital of the partnership after Spades retirement was $293,600. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

d. Spade received $60,500 of cash and partnership land with a fair value of $120,100. The carrying amount of the land on the partnership books was $101,000. Capital of the partnership after Spades retirement was $312,700. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

e. Spade received $151,200 of partnership cash upon retirement. The partnership recorded the portion of goodwill attributable to Spade. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

f. Spade received $151,200 of partnership cash upon retirement. The partnership goodwill attributable to all the partners was recorded. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

g. Because of limited cash in the partnership, Spade received land with a fair value of $101,000 and a partnership note payable for $52,000. The lands carrying amount on the partnership books was $60,800. Capital of the partnership after Spades retirement was $361,400. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)