Tower, Knight, and Spears Are Partners Who Share Income and Loss

Tower, Knight, and Spears are partners who share income and loss in a 3:2:2 ratio. The partnership's capital balances are as follows: Tower, $332,000; Knight, $124,000; and Spears,
$214,000. Spears decides to withdraw from the partnership, and the partners agree not to have the assets revalued upon Spears' retirement. Prepare journal entries to record Spears' withdrawal from the partnership under each of the following separate assumptions: Spears (a) sells his interest to Conner for $200,000 after Tower and Knight approve the entry of Conner as a partner; (b) is paid
$214,000 in partnership cash for his equity; (c) is paid $205,000 in partnership cash for his equity;
(d) is paid $220,000 in partnership cash for his equity.