Jessica Eaglen, Tracey DaVeiga, and Allison Ellard are partners who share losses and gains in a ratio of 2:2:1. Their capital balances are $4,700, $5,100, and $4,200, respectively. The partners are anxious to have Tracey retire and have paid her $11,100. Give the journal entry to record the payment to Tracey along with the absorption of the amount over book equity by Jessica and Allison on July 31, 201X.