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 $84,000 cash plus a car with a book value of $44,000 (original cost was $92,000). 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, $304,000; Peters, $404,000; MacDonald, $128,000.

b. Roberts, $104,000; Peters, $128,000; MacDonald, $164,000.

c. Roberts, $134,000; Peters, $164,000; MacDonald, $64,000.