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, $302,000; Holt, $197,000; and Tran, $77,000. Present general journal entries to record Tran's retirement under each of the following unrelated assumptions: a. Tran is paid $77,000 in partnership cash for his equity. View transaction list View journal entry worksheet No Date General Journal Debit Credit 1 November 30 Tran, capital 77,000 Cash 77,000