code class$=$"asciimath"$>$T$.$ Hernandez withdraws from a partnership with four other partners. Hernandez agrees to take $$40,000$ cash in settlement of his capital balance of $$30,000.$ The remaining $$10,000$ will be $($debite$($d$)/($c$)$redited$)$ to the $($remainin$($g$)/($w$)$ithdrawing$)$ partners' capital accounts.