1 BACK NI On December 31, 2021, capital balances of the partners in Shelby Charters are M. Knight $43,600; C. Murphy $36,700; and T. Shelby $25,400. The partners share profit in a 5:3:2 ratio, respectively. Shelby decides that she is going to leave the partnership. Assume that Shelby receives cash from the partnership when she withdraws. Journalize the withdrawal of Shelby if she receives $37,800 cash. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 (To record withdrawal of partner.) Journalize the withdrawal of Shelby if she receives $17,800 cash. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 (To record withdrawal of partner.)