Capital balances in Midway Co. are Messer $43,780, Isch $27,110, and Denny $13,630. Messer and Isch each agree to pay Denny $14,290 from their personal assets. Messer and Isch each receive 50% of Denny's equity. The partners share income equally. Journalize the withdrawal of Denny. (For multiple debit/credit entries, list amounts from largest to smallest eg 10, 5, 3, 2. If amounts are the same, list alphabetically.)