Capital balances in Blue Co. are Dene $51,500, Aneta $37,700, and Harriet $27,000. The partners share income equally. Harriet receives $31,500 from partnership assets in withdrawing from the firm. Journalize the withdrawal of Harriet. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)

Account Titles and Explanation	Debit	Credit
	enter a debit amount	enter a credit amount
	enter a debit amount	enter a credit amount
	enter a debit amount	enter a credit amount
	enter a debit amount	enter a credit amount