On December 31, the capital balances and profit and loss ratios in Sandhill Company are as follows: Partner Capital Balance Profit and Loss Ratio H. Fercho $144,000 60% P. Jiang $59,000 30% R. Antoni $52,000 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) Date Account Titles and Explanation Dec. 31 (To record purchase of an interest.) Debit Credit Journalize the withdrawal of Antoni if Antoni is paid $61.900 from partnership assets. (Credit account titles are automatically 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 Dec. 31 (To record withdrawal of partner.) Debit Credit 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 0 decimal places, e.g. 5,275.) Date Account Titles and Explanation Dec. 31 (To record withdrawal of partner.) Debit Credit