Gale, McLean, and Lux are partners with capital balances as follows: Gale, $84,000; McLean, $69,000;

 
   

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Gale, McLean, and Lux are partners with capital balances as follows: Gale, $84,000; McLean, $69,000; and Lux, $147,000. The partners share incomes and losses in a 3:2:5 ratio. McLean decides to withdraw from the partnership. Prepare General Journal entries to record the May 1, 2014, withdrawal of McLean from the partnership under each of the following unrelated assumptions: a. McLean sells his interest to Freedman for $168,000 after Gale and Lux approve the entry of Freedman as a partner (where McLean receives the cash personally from Freedman). b. McLean gives his interest to a son-in-law, Park. Gale and Lux accept Park as a partner. c. McLean is paid $69,000 in partnership cash for his equity. d. McLean is paid $132,000 in partnership cash for his equity. e. McLean is paid $27,250 in partnership cash plus machinery that is recorded on the partnership books at $115,000 less accumulated depreciation of $83,000.