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 $95,000 cash plus a car with a book value of $55,000 (original cost was $114,000). 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, $315,000; Peters, $415,000; MacDonald, $150,000.

B.Roberts, $115,000; Peters, $150,000; MacDonald; $175,000.

c. Roberts, $145,000; Peters, $175,000; MacDonald; $75,000.