?Block Capital?$150000 ?Gaines Capital? 90000 ?Utley Capital? 60000INSTRUCTIONS

?Block Capital?$150000 ?Gaines Capital? 90000 ?Utley Capital? 60000INSTRUCTIONS

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?Block Capital?$150000
?Gaines Capital? 90000
?Utley Capital? 60000INSTRUCTIONS (15 POINTS)
Prepare the journal entry on the books of the partnership to record the withdrawal of Utley under the following independent circumstances:1. The partners agree that Utley should be paid $70000 by the partnership for his interest.
2. The partners agree that Utley should be paid $45000 by the partnership for his interest.
3. Block agrees to pay Utley A$40000 for one-half of his capital interest and Gains agrees to pay Utley $40000 for one-half of his capital interest in a personal transaction among the partners.

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