10. Carney, Katherine, and Ross each have a capital balance of $100,000. Katherine is retiring from the partnership. The profit-and-loss sharing ratio is 1:2:1. Journalize the payment of $130,000 to Katherine upon retirement. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) Accounts and Explanation Debit Credit Carney, Capital Katherine, Capital Ross, Capital Cash To record withdrawal of Katherine from the partnership