Judy Eagleson, Tina DiVito, and Amy Ellars are partners who share losses and gains in a ratio of 2:2:1. Their capital balances are $4,800, $7,200, and $4,300, respectively. The partners are anxious to have Tina retire and have paid her $12,900. Give the journal entry to record the payment to Tina along with the absorption of the amount over book equity by Judy and Amy on July 31, 201X.