Hughes, Jackson, and Brooks are partners in the Bluecomet Partnership, with capital balances of $42,000, $64,000, and $78,000, respectively. The partners share profits and losses in the ratio of 4:4:2. On January 2, Brooks decides to retire and sells one half of her partnership interest to Hughes for $37,500 and one half to Jackson for $36,000. Both remaining partners agree to the change in their proportion of ownership. Required: Prepare the journal entry to retire Brooks from the partnership. Date Jan. 2 Account Title Debit Credit