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Exercise 11-13 Retirement of a partner LO4 da Roberts, Lacy Peters, and Aarin MacDonald are partners in RPM Dance Studios. They share profit and lasses in a 40:40:20 ratio. Aarin retires from the partnership on October 14.2020. and receives $80,000 cash plus a car with a book value of $40,000 (original cost was $84,000). Required for each of the following unrelated situations, present the journal entry to record Aarin's retire- ment assuming the equities of the partnership on October 14 are: a. Roberts, $300,000; Peters, $400,000; MacDonald, $120,000 b. Roberts, $100,000; Peters, $120,000; MacDonald, $160,000 c. Roberts, $130,000; Peters, $160,000; MacDonald, $60,000 11 fouidation of a partnership LOS excel