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 6.22 ratio On November 30, the date Tran retires from the partnership the equities of the partners are Barth. $317.000. Holt $212,000. and Tran. $92.000. Present general journal entries to record Tran's retirement under each of the following unrelated assumptions a. Tran is paid $92000 in partnership cash for his equity b. Tran is paid $124,000 in partnership cash for his equity C. Tran is paid $76.000 in partnership cash for his equity