28) Kenny and Jeff form a partnership. During the year, Kenny and Jeff withdraw $30,000 and $23,000, respectively. Which of the following will be included in the journal entry to record the withdrawals? A) debit to Kenny, Withdrawals for $30,000 C) credit to Kenny, Withdrawals for $30,000 E) none of the above B) debit to Jeff, Withdrawals for $7000 D) credit to Jeff, Withdrawals for $23,000