Llily Yuan and Kayla Dunn are partners who share in the income equally and have capital balances of 180,000 an?

Llily Yuan and Kayla Dunn are partners who share in the income equally and have capital balances of 180,000 and 62,500, respectively. Yuan, with the consent of Dunn, sells one-third of her interest to rachel Burnett. What entry is required by the partnership if the sales price is(a) 40,000? and (b) 80,000?