Exercise 11-12 Retirement of a partner 104 CHECK FIGURES: 6. Dr. Holt Captal: $8.000.c. Ct Hot, Capital: $4.0DO Barth. Halt, and Tran have been partners of a ski, snowboard, and mountain bike shop in Whistler. BC, called Stom. Based on the partnership agreement they share profit and losses in a 6:2:2 ratio On November 30, the date Tran retires from the partnership, the equities of the partners are Barth, $317.00: Holt. $212.000; and Tran, S92.000. Present general journal entries to record Tran's retirement under each of the following related assumptions a. Tran is paid $92,000 in partnership cash for his equity. b. Tran is paid $124,000 in partnership cash for his equity, c. Tran is paid $75,000 in partnership cash for his equity