Carson, Letterman, and O'Brien are partners who share profits and losses 50%, 30%, and 20%, respectively. Their capital balances are $116,000, $69,000, and $34,000, respectively. Assume Stewart joins the partnership by investing $87,600 for a 25% interest with bonuses to the existing partners. Prepare the journal entry to record his investment. Assume instead that Carson leaves the partnership. Carson is paid $134,000 with a bonus to the retiring partner. Prepare the journal entry to record Carson's withdrawal.