N. Kim, C. Hae-jin, and C. Ki-Won have capital balances of W50,000, W40,000, and W30,000, respectively (amounts in thousands). Their income ratios are 4:4:2. Ki-Won withdraws from the partnership under each of the following independent conditions.
1. Kim and Hae-jin agree to purchase Ki-won’s equity by paying W17,000 each from their personal assets. Each purchaser receives 50% of Ki-won’s equity.
2. Hae-jin agrees to purchase all of Ki-won’s equity by paying W22,000 cash from her personal assets.
3. Kim agrees to purchase all of Ki-won’s equity by paying W26,000 cash from his personal assets. 

Instructions
Journalize the withdrawal of Ki-won under each of the assumptions above.