Barth, Holt, and Tran have been partners of a ski, snowboard, and mountain bike shop in Whistlet, BC, called Storm. Based on the partnership agreement, they share profit and losses in a 6:22 ratio. On November 30 , the date Tran retires from the partnership, the equities of the partners are Barth, $318,000, Holt, $213,000, and Tran, $93,000. Present general joumal entries to record Tran's retirement under each of the following unrelated assumptions: a. Tran is paid $93,000 in portnership cash for his equity. Journal entry worksheet Nater fonter ifebits before credits. b. Tran is paid $126,000 in partnership cash for his equity. Journal entry worksheet Natel Enter debits before credits. c. Tran is paid $76,500 in partnership cash for his equity. Journal entry worksheet Natet Enter debits before credits