Monello $($capital balance $=$ $$40,000)$ and Long $($capital balance $=$ $$50,000)$ and Kahn $($capital balance $=$$$60,000)$ operate MLK Ventures. Long leaves the business and receives $$6,000$ cash and a car $($original cost $$60,000$; accumulated depreciation $$26,000).$ 

Prepare the journal entry to record the retirement of Long from the partnership, assuming that the original partnership agreement allowed for gains and losses to be split using a $2$M:$3$L:$4$K ratio.