Current Attempt in Progress

B$.$ Higgins, J$.$ Mayo, and N$.$ Rice have capital balances of $$93,500,$$$83,000,$ and $$63,000,$ respectively. They share income or loss on a

$5$:$3$:$2$ basis. Rice withdraws from the partnership under each of the following conditions.

Rice is paid $$68,200$ in cash from partnership assets, and a bonus is granted to the retiring partner.

Rice is paid $$55,400$ in cash from partnership assets, and bonuses are granted to the remaining partners.

Journalize the withdrawal of Rice under each of the assumptions above. $($Credit account titles are automatically indented when amount is

entered. Do not indent manually.$)$