Hunter, Folgers, and Tulip have been partners while sharing net income and loss in a 5:2:3 ratio. On January 31, the date Tulip retires from the partnership, the equities of the partners are Hunter, $360,000; Folgers, $252,000; and Tulip, $180,000. Prepare journal entries to record the retirement of Tulip under the following independent assumptions. Assume Tulip is paid $180,000, $200,000, $150,000 for her equity using partnership cash. (Do not round intermediate calculations. Round final answer to the nearest whole dollar.)