On December 31, 2017, capital balances of the partners in Manitoba Maple are R. Neepawa $45,000; S. Altona $35,000; and T. Morden $25,000. The partners share profit in a 5:3:2 ratio, respectively. Morden decides that she is going to leave the partnership. Journalize the withdrawal of Morden assuming:
(a) Neepawa and Altona both pay Morden $17,000 from their personal assets to each receive 50% of Morden's equity.
(b) Neepawa and Altona both pay Morden $12,000 from their personal assets to each receive 50% of Morden's equity.