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 partnership and go into business of her own.

a) Prepare jounral entries to record the retirement of Tran if she is allowed to take $675 in cash

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

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