18. Harkaran and Sharlene are partners who share profits and losses equally. Harkaran and Sharlene have capital balances of $50,000 and $40,000, respectively. Assume Tetiana is admitted to the partnership by investing $60,000 in cash in exchange for a one-third partnership interest. If the difference between Tetiana's investment and her recorded partnership equity is considered a bonus to the existing partners, which of the following amounts will be credited to Tetiana's capital account: A. $30,000 B. $60,000 C. $50,000 D. None of the above. 19. After admitting Tetiana to the partnership, Harkaran's and Sharlene's capital balances will be: A. $55,000 and $45,000, respectively. B. $60,000 and $40,000, respectively. C. $50,000 each. D. None of the above