Partners Athena, Beetlejuice, and Cyclops have a profit and loss sharing ratio of 6:6:2. They have a longstanding partnership agreement whereby a partner who retires after a minimum of ten years in the partnership will receive a cash payout equal to his/her capital balance plus 25%. After 42 years in the partnership, Athena is retiring. The partners' capital balances are Athena $120,000 Beetlejuice 150,000 Cyclops 100,000, The journal entry to record Athena's retirement would include: Debit Beetlejuice, capital 15,000 Credit cash $150,000 Debit Athena, capital $150,000 Debit Cyclops, capital $7.500