Julie Eagle, Tami DeBurgo, and Abby Ellis are partners who share losses and gains in a ratio of 2:2:1. Their capital balances are $5,200, $5,700, and $3,700, respectively. The partners are anxious to have Tami retire and have paid her $10,800. Give the journal entry to record the payment to Tami along with the absorption of the amount over book equity by Julie and Abby on July 31, 201X.