Brenda Roberts, Lacy Peters, and Aarin MacDonald are partners in RPM Dance Studios. They share profit and losses in a 40:40:20 ratio. Aarin retires from the partnership on October 14, 2020, and receives $80,000 cash plus a car with a book value of $40,000 (original cost was $84,000). Required For each of the following unrelated situations, present the journal entry to record Aarin's retirement assuming the equities of the partnership on October 14 are: a. Roberts, $300,000; Peters, $400,000; MacDonald, $120,000 b. Roberts, $100,000; Peters, S120,000: MacDonald, S160,000 C. Roberts, S130,000; Peters, S160,000; MacDonald, $60,000