Soper is retiring from the partnership of Strader, Blanks, and Soper. The profit and loss ratio is 2 : 2 : 1, respectively. After the accountant has posted the revaluation and closing entries, the credit balances in the Capital accounts are Strader, $ 53,000; Blanks, $ 43,000; and Soper, $ 21,000. Journalize the entries to record the retirement of Soper under each of the following unrelated assumptions:
a. Soper retires, taking $ 21,000 of partnership cash for her equity.
b. Soper retires, taking $ 27,000 of partnership cash for her equity.