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 $93,000 cash plus a car with a book value of $53,000 (original cost was $110,000). 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, $313,000; Peters, $413,000; MacDonald, $146,000.