Capital balances in Pharoah Co. are Lango $43,200, Oslo $32.400, and Fernetti $21,600. Fernetti receives $25,900 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 Debit Credit