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9 Asset revaluation and withdrawal of partner Nguyen, Tran and Le are partners sharing profits and losses equally and with capital balances of $225, $675 and $450 respectively. Before Tran leaves the partnership the assets are revalued. Equipment is worth $12 less than the carrying amount (book value), and property $147 more than the carrying amount. REQUIRED a Prepare the journal entries to record the revaluation of property and equipment. b Prepare the journal entries to record the revaluation of property and equipment if the partnership agreement specifies profits and losses are allocated on the basis of the capital balances. c Prepare the journal entries to record the departure of Tran (after revaluation and profits and losses are allocated on the basis of capital balances as in [b] above) if she is allowed to take $842.50 in cash (record to the nearest cent)