On December 31, the capital balances and profit and loss ratios in Pharoah Company are as follows: Partner Capital Balance Profit and Loss Ratio H. Fercho $137,000 60% P. Jiang $58,300 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 $61,000 cash. (Credit account titles are automatically indented when the amount is entered. Do not indent manually) Date Account Tithes and Explanation Dec. 31 R. Antoni, Capital PJiang Capital (To record purchase of an interest.) Debit Credit