29. Concerning a Partner's withdrawal from the firm, please note the following: As of 12-31-18, the partners have the following capital balances: o J. Roman $42,000, T Peters - $88,000, and R. Huang - $42,000. The partners share income and loss equally. J Roman is to receive $38,000 cash upon withdrawal from the partnership, effective 12-31 18. Required: Please prepare the General Journal Entry in the full proper form) to reflect J. Roman's Withdrawal from the Partnership