Burke, Comeau, and LeJeune are partners with capital balances as follows: Burke, $244,800; Comeau, $81,600; and LeJeune, $163,200. The partners share incomes and losses in a 1:2:1 ratio. LeJeune decides to withdraw from the partnership. Prepare General Journal entries to record the November 30 withdrawal of LeJeune from the partnership under each of the following unrelated assumptions:
a. LeJeune sells her interest to Devereau for $68,480 after Burke and Comeau approve the entry of Devereau as a partner.
b. LeJeune gives her interest to a daughter-in-law, Shulak. Burke and Comeau accept Shulak as a partner.
c. LeJeune is paid $163,200 in partnership cash for her equity.
d. LeJeune is paid $206,400 in partnership cash for her equity.
e. LeJeune is paid $57,600 in partnership cash plus manufacturing equipment recorded on the partnership books at $124,800 less accumulated depreciation of $72,000.