On December 31, the capital balances and profit and loss ratios in Carla Vista Company are as follows:

Partner		Capital Balance				Profit and Loss Ratio
H. Fercho			$144,000			60%
P. Jiang			$59,500			30%
R. Antoni			$50,000			10%

Antoni is withdrawing from the partnership.

Part 1

Journalize the withdrawal of Antoni if using personal funds, Jiang agrees to purchase Antonis ownership interest for $57,200 cash. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)

Part 2

Journalize the withdrawal of Antoni if Antoni is paid $57,200 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.)

Part 3

Journalize the withdrawal of Antoni if Antoni is paid $38,600 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.)