Lopez, Cruz, and Perez are partners and share net income and loss in a 7:3:1 ratio (in ratio form: Lopez, 7/11; Cruz, 3/11; and Perez, 1/11). On December 31, Perez withdraws from the partnership when the equities of the partners are: Lopez, $3,100; Cruz, $1,900; and Perez, $1,300. Prepare journal entries to record Perez’s withdrawal under each separate situation: Perez is paid for her equity using partnership cash of (1) $1,300; (2) $1,750; and (3) $750.