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, $303,000; Holt, $198,000; and Tran, $78,000. Present general journal entries to record Tran's retirement under each of the following unrelated assumptions: a. Tran is paid $78,000 in partnership cash for his equity. Journal entry worksheet Note: Enter debits before credits. b. Tran is paid $96,000 in partnership cash for his equity. Journal entry worksheet Note: Enter debits before credits. c. Tran is paid $69,000 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. 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, $303,000; Holt, $198,000; and Tran, $78,000. Present general journal entries to record Tran's retirement under each of the following unrelated assumptions: a. Tran is paid $78,000 in partnership cash for his equity. Journal entry worksheet Note: Enter debits before credits. b. Tran is paid $96,000 in partnership cash for his equity. Journal entry worksheet Note: Enter debits before credits. c. Tran is paid $69,000 in partnership cash for his equity. Journal entry worksheet Note: Enter debits before credits