Exercise 11-12 Retirement of a partner LO4 Barth, Holt, and Tran have been partners of a ski, snowboard, and mountain bike shop in Whistler, BC, called Storm. Based on the partnership agreement, they share profit and losses in a 6.2.2 ratio on November 30, the dote Tran retires from the partnership the equities of the partners are Borth $307,000: Holt $202,000, and Tran, $82,000. Present general Journal entries to record Tran's retirement under each of the following unrelated assumptions a. Tran is paid $82,000 in partnership cash for his equity. View transaction list Journal entry worksheet