Jensen,Zhang,and Singh Had a Partnership That Splits Profits and Losses

Jensen,Zhang,and Singh had a partnership that splits profits and losses equally.Singh declared his intention to withdraw from the partnership.Partnership assets were revalued and partner capital balances were adjusted to the following amounts:
$\begin{array}{|r|r|}\hline \text { Tensen } & \$ 90,000 \\\hline \text { Zhang } & \$ 70,000 \\\hline \text { Singh } & \$ 100,000 \\\hline\end{array}$ Due to a set of unusual legal circumstances,it was mutually agreed that the partnership would settle with Singh for a cash payment of $120,000.Please provide the journal entry for that transaction:
$$\begin{array} { | l | l | l | } \hline & & \\\hline & & \\\hline & & \\\hline\end{array}$$