c. Roberts, $147,000; Peters, $177,000; MacDonald, $77,000. Journal entry worksheet c. Roberts, $147,000; Peters, $177,000; MacDonald, $77,000. Journal entry worksheet b. Roberts, $117,000; Peters, $154,000; MacDonald, $177,000 c. Roberts, $147,000; Peters, $177,000; MacDonald, $77,000. Journal entry worksheet b. Roberts, $117,000; Peters, $154,000; MacDonald, $177,000. Journal entry worksheet 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 recelves $97,000 cash plus a car with a book value of $57,000 (original cost was $118,000 ). 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, \$317,000; Peters, \$417,000; MacDonald, $154,000