Barth, Holt and Tran have been partners of a ski, snowboard, and mountain bike shop in Whistler, BC, called Storm. Based on the parthership agreement, they share profit and losses in a 622 ratio. On November 30 , the dote Tran retires from the partnership, the equities of the partners are Barth, $306,000. Holt, $201,000; and Tran, $81,000. Present general journal entries to record Tran's retirement under each of the following unrelated assumptions: . Tran is paid $81,000 in partnership cash for his equity. Journal entry worksheet b. Tran is paid $102.000 in partnership cash for his equity. Journal entry worksheet Note Enter debits before credits. c. Tran is paid $70,500 in partnership cash for his equity. Journal entry worksheet