On December 31, the capital balances and profit and loss ratios in Sandhill Company are as follows: Partner Profit and Loss Ratio H. Fercho P. Jiang R. Antoni Capital Balance $144,000 $59.000 $52,000 60% 30% 10% Antoni is withdrawing from the partnership. Journalize the withdrawal of Antoni if using personal funds, Jiang agrees to purchase Antoni's ownership interest for $61,900 cash. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Journalize the withdrawal of Antoni if using personal funds, Jiang agrees to purchase Antoni's ownership interest for $61.900 cash. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Dec. 31 (To record purchase of an interest.) e Textbook and Media Journalize the withdrawal of Antoni if Antoni is paid $61,900 from partnership assets. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to O decimal places, eg. 5,275.) Date Account Titles and Explanation Debit Credit Dec. 31 (To record withdrawal of partner) e Textbook and Media Journalize the withdrawal of Antoni if Antoniis paid $41,500 from partnership assets. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to O decimal places, e.g. 5,275.) Journalize the withdrawal of Antoni if Antoni is paid $41.500 from partnership assets. (Credit account titles are automatically Indented when the amount is entered. Do not indent manually. Round answers to O decimal places, e.g. 5,275.) Date Account Titles and Explanation Debit Credit Dec. 31 (To record withdrawal of partner.)