Julie Eagleson, Tami DeBurgo, and Abby Ellars are partners who share losses and gains in a ratio of 2:2:1. Their capital balances are $4,800, $6,900, and $3,900, respectively. The partners are anxious to have Tami retire and have paid her $12,900. Give the journal entry to record the payment to Tami along with the absorption of the amount over book equity by Julie and Abby on July 31, 201X.