Barth, Holt, and Tran have been partners of a ski, snowboard, and mountain bike shop in Whistler, BC, called Storm. Based on the partnership agreement, they share profit and losses in a 6:2:2 ratio. On November 30, the date Tran retires from the partnership, the equities of the partners are Barth, $309,000; Holt, $204,000; and Tran, $84,000. Present general journal entries to record Tran's retirement under each of the following unrelated assumptions: a. Tran is paid $84,000 in partnership cash for his equity. b. Tran is paid $108,000 in partnership cash for his equity. View transaction list Journal entry worksheet