Brenda, Cynthia, and Kimberly have partnership capital account balances of $91000 each. Profit and losses are shared on a basis of 3:2:1 for Brenda, Cynthia, and Kimberly respectively. Kimberly agrees to sell three-fourths of his ownership interest to Brenda for $59000 and one-fourth to Cynthia for $16000. Brenda and Cynthia will use personal assets to purchase Kimberly's interest. The partnership's entry to record Kimberly's withdrawal from the partnership would be