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 $82,000 cash plus a car with a book value of $42,000 (original cost was $88,000). Required: For each of the following unrelated situations, present the journal entry to record Aarins retirement assuming the equities of the partnership on October 14 are: a. Roberts, $302,000; Peters, $402,000; MacDonald, $124,000.

b. Roberts, $102,000; Peters, $124,000; MacDonald, $162,000.

c. Roberts, $132,000; Peters, $162,000; MacDonald, $62,000.