Nguyen, Tran and Le are partners sharing profits and losses equally and with capital balances of $225, $675, and $450 respectively. Tran decides to leave the partnership and go into business on her own.

a) Prepare the journal entries to record the retirement of Train if she is allowed to take $675 in cash.

b) Prepare the journal entries to record the retirement of Tran if she is allowed to take $375 in cash.

c) Prepare the journal entries to record the retirement of Tran if she is allowed to take $825 in cash.