b. Tran is paid $110,000 in partnership cash for his equity. Journal entry worksheet Note: Enter debits before credits. Barth, Holt, and Tran have been partners of a ski, snowboard, and mountain bike shop in Whistler, BC, called Storm. Eased on the partnership agreement, they share profit and losses in a 6:2:2 ratio. On November 30 , the date Tran retires from the parthership. the equities of the partners are Barth, $310,000; Holt. $205,000; and Tran, $85,000. Present general journal entries to record Tran's retirement under each of the following unrelated assumptions: a. Tran is paid $85,000 in partnership cash for his equity. Journal entry worksheet Note Enter debiss before credies. c. Tran is paid $72,500 in partnership cash for his equity. Journal entry worksheet Note: Enter debits before credits