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, 2020, and receives $85,000 cash plus a car with a book value of $45,000 (original cost was $94,000). 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, $305,000; Peters, $405,000: MacDonald, $130,000 View transaction list Journal entry worksheet Record the retirement of a partner. Note: Enter debits before credits Date General Journal Debit Credit Oct 14. 2020 Recordenty Clear entry View general Journal Tb. Roberts, $105.000, Peters, S130,000: MacDonald, $165,000 View transaction list Journal entry worksheet Record the retirement of a partner, Note: Enter de bits before credits Account Title Debit Credit Date Oct 14.2020 Recordenty Closedy | View general journal c. Roberts, $135,000; Peters, $165,000; MacDonald; $65,000. View transaction list Journal entry worksheet Record the retirement of a partner. Note: Enter debits before credits General Journal Debit Credit Date Oct 14, 2020 Record entry Clear entry View general journal