Patricia, Debra, and Sandra have partnership capital account balances of $95000 each. Profit and losses are shared on a basis of 3:2:1 for Patricia, Debra, and Sandra respectively. Sandra agrees to sell three-fourths of his ownership interest to Patricia for $52000 and one-fourth to Debra for $23000. Patricia and Debra will use personal assets to purchase Sandra's interest. The partnership's entry to record Sandra's withdrawal from the partnership would be Sandra, Capital 75000 Cash 75000 Patricia, Capital 56250 Debra, Capital 18750 Sandra, Capital 75000 Sandra, Capital 95000 Patricia, Capital 71250 Debra, Capital 23750 Sandra, Capital 75000 Patricia, Capital 52000 Debra, Capital 23000