On December 31, the capital balances and profit and loss ratios in Pharoah Company are as follows: (a) Journalize the withdrawal of Anderson if using personal funds, Moore agrees to purchase Anderson's ownership interest for $48,960 cash. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List debit entry before credit entry. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.)