Capital balances in Cullumber Co. are Lango $31,200, Oslo $23,400, and Fernetti $15,600. Fernetti has decided to leave the partnership. Lango and Oslo each agree to pay Fernetti $18,700 from partnership assets in withdrawing from the firm. Lango and Oslo each receive 50% of Fernetti's equity. The partners share income equally. Journalize the withdrawal of Fernetti. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation V Debit Credit