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H. Barrajas, T. Dingler, and R. Fisk have capital balances of $95,000, $75,000, and $60,000, respectively. They share income or loss on a 5 : 3 : 2 basis. Fisk withdraws from the partnership under each of the following conditions.
1. Fisk is paid $68,000 in cash from partnership assets, and a bonus is granted to the retiring partner.
2. Fisk is paid $56,000 in cash from partnership assets, and bonuses are granted to the remaining partners.
Journalize the withdrawal of Fisk under each of the assumptions above.
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