Goering, Zarcus, and Schmit are partners and share income and loss in a 3:2:5 ratio. The partner-ship''s capital balances are as follows: Goering, $84,000; Zarcus, $69,000; and Schmit, $147,000. Zarcus decides to withdraw from the partnership, and the partners agree to not have the assets revalued upon Zarcus''s retirement. Prepare journal entries to record Zarcus''s February 1 withdrawal from the partner-ship under each of the following separate assumptions: Zarcus (a) sells her interest to Getz for $80,000 after Goering and Schmit approve the entry of Getz as a partner; (b) gives her interest to a son-in-law,Swanson, and thereafter Goering and Schmit accept Swanson as a partner; (c) is paid $69,000 in partner-ship cash for her equity; (d ) is paid $107,000 in partnership cash for her equity; and (e) is paid $15,000 in partnership cash plus equipment recorded on the partnership books at $35,000 less its accumulated depreciation of $11,600.