Gale, McLean, and Lux are partners of Burgers and Brew Company with capital balances as follows: Gale, $80,000; McLean, $60,000; and Lux, $140,000. The partners share profit and losses in a 3:2:5 ratio. McLean decides to withdraw from the partnership. Prepare general journal entries to record the May 1, 2021, withdrawal of McLean from the partnership under each of the following unrelated assumptions:

1. McLean sells his interest to Freedman for $180,000 after Gale and Lux approve the entry of Freedman as a partner (where McLean receives the cash personally from Freedman).
2. McLean gives his interest to a son-in-law, Park. Gale and Lux accept Park as a partner.
3. McLean is paid the balance in his equity account.
4. McLean is paid $140,000 in partnership cash for his equity.
5. McLean is paid $20,000 in partnership cash plus machinery that is recorded on the partnership books at $115,000 less accumulated depreciation of $83,000.

Round off your answers to a whole dollar.