On December 31, the capital balances and profit and loss ratios in Carla Vista Company are as follows: Partner Profit and Loss Ratio H. Fercho Capital Balance $144,000 $59.500 $50,000 60% P. Jiang R. Antoni 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 $57,200 cash. (Credit account titles are automatically indented when the amount is entered. Do not indent manually) Date Credit Debit Account Titles and Explanation Dec. 31 (To record purchase of an interest Journalize the withdrawal of Antoniif 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 decimal places, eg. 5,275.) Date Account Titles and Explanation Debit Credit Dec. 31 (To record withdrawal of partner) 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 decimal places, eg. 5,275) Date Account Titles and Explanation Debit Credit Dec. 31 v V To record withdrawal of partner.)