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In this video tutorial, the lecturer discusses accounting for partners withdrawing from a partnership, presenting three scenarios: no bonus, bonus to remaining partners, and bonus to the withdrawing partner. In the "no bonus" example, a partner withdraws cash equal to their capital balance. For instance, if partners have cash balances of $38,000 (Perez), $84,000 (Kayla), and $38,000 (Reseed), Perez receives $38,000, matching his capital balance. The process involves decreasing Perez's capital balance and cash; cash is decreased by crediting it, and capital, as equity, is decreased by debiting it.