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Task 2.3: Mann, Haney and Young are partners. Haney, who has a capital balance of $140 000, has decided to retire. On February 1, Mann offers Haney $137 000 for his equity, and Haney accepts. Record the entry to record Haney's departure. Task 2.4: Orr, Hamilton and Talbot are partners with capital balances of $50 000, $60 000 and $90 000, respectively. They have an income ratio of 3:4:5. On October 1, Orr decides to leave the partnership. Show the entry to record Orr's departure under the following assumptions: a) Hamilton and Talbot each pay $30 000 of their personal funds to Orr and receive 50% of his equity. b) Talbot pays $45 000 for all of Orr's equity