On December 31, the capital balances and profit and loss ratios in FJA Company are as follows: Antoni is withdrawing from the partnership. Instructions Journalize the withdrawal of Antoni under each of the following independent assumptions: (a) Using personal funds, Jiang agrees to purchase Antoni s ownership interest for $58,000 cash. (b) Antoni is paid $58,000 from partnership assets. (c) Antoni is paid $38,200 from partnership assets. TAKING IT FURTHER What factors are important in deciding whether the withdrawing partner should be paid from the remaining partners personal assets or from the partnership s assets?