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, $316,000; Holt, $211,000; and Tran, $91,000. Present general journal entries to record Trans retirement under each of the following unrelated assumptions:

a. Tran is paid $91,000 in partnership cash for his equity. b. Tran is paid $122,000 in partnership cash for his equity. c. Tran is paid $75,500 in partnership cash for his equity.