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 partnerstip on October 14,2023 , and receives $90,000 cash plus a car with a book value of $50,000 (original cost was $104,000 ). 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, $310,000; Peters, $410,000; MacDonald, $140,000 Journal entry worksheet c. Roberts, $140,000; Peters, $170,000; MacDonald, $70,000. Journal entry worksheet Record the retirement of a partner. Note: Lnter debits before credits. b. Roberts, $110,000; Peters, $140,000; MacDonald, $170,000. Journal entry worksheet