partner LO$4$CHECK FIGURES: d$.$ Dr$.$ Gale, Capital: $$18,750$; e$.$ Cr$.$ Gale, Capital: $$8,531\mathrm{.}25$Gale, McLean, and Lux are partners of Burgers and Brew Company with capital balances as follows: Gale, $$97,000$; McLean, $$95,000$; and Lux, $$160,000.$ The partners share profit and losses in a $5$:$9$:$6$ratio. McLean decides to withdraw from the partnership. Prepare general journal entries to record the May $1,2024,$ withdrawal of McLean from the partnership under each of the following unrelated assumptions:a$.$ McLean sells his interest to Freedman for $$181,000$ after Gale and Lux approve the entry of Freedman as a partner $($where McLean receives the cash personally from Freedman$).$b$.$ McLean gives his interest to a son$-$in$-$law, Park. Gale and Lux accept Park as a partner.c$.$ McLean is paid $$95,000$ in partnership cash for his equity.d$.$ McLean is paid $$145,000$ in partnership cash for his equity.e$.$ McLean is paid $$40,250$ in partnership cash plus machinery that is recorded on the partnership books at $$128,000$ less accumulated depreciation of $$96,000.$