Hunter, Folgers, and Tulip have been partners while sharing net income and loss in a 5:3:2 ratio (in percents: Hunter, 50%; Folgers, 30%; and Tulip, 20%). On January 31, the date Tulip retires from the partnership, the equities of the partners are Hunter, $390,000; Folgers, $273,000; and Tulip, $195,000. Prepare journal entries to record the retirement of Tulip under the following independent assumptions. Assume Tulip is paid $195,000, $215,000, $165,000 for her equity using partnership cash. Note: Do not round intermediate calculations. Round final answers to the nearest whole dollar