Capital balances in $ unland Co. are Largo $44,800,0 s10 $33,600, and Fernctti $22,400. Fernetti has decided to leave the parthership. Lango and Oslo each agree to pay Fernett $26,900 from parthership assets in withdrawing from the firm, Lango and Oslo each receive So\% of Fernety's cquity. The parthersstare income equally. Journalize the withdrawar of Fernete. (Credit occount tieles are outamatically indented wher amount is entered. Do not indent manuaily