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, 2023, and receives $89,000 cash plus a car with a book value of $49,000 (original cost was $102,000). Required: 4 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, $309,000; Peters, $409,000; MacDonald, $138,000. View transaction list Journal entry worksheet < 1 Record the retirement of a partner. Note: Enter debits before credits