Barth, Holt, and Tran have been partners of a ski, snowboard, and mountain bike shop in Whistler, BC$,$ called Storm. Based on the partnership agreement, they share profit and losses in a $6$:$2$:$2$ ratio. On November $30,$ the date Tran retires from the partnership, the equities of the partners are Barth, $$307,000$; Holt, $$202,000$; and Tran, $$82,000.$ Present general journal entries to record Tran$$s retirement under each of the flowing unrelated assumptions:

a$.$ Tran is paid $$82,000$ in partnership cash for his equity.

Journal Entry Worksheet

Record the retirement of Tran

b$.$ Tran is paid $$104,000$ in partnership cash for his equity.

Record the retirement of Tran

c$.$Tran is paid $$71,000$ in partnership cash for his equity.

Record the retirement of Tran