7) Floyd and Merriam start a partnership business on June 12, 2019. Their capital account balances as of December 31, 2020 stood as follows: Floyd $37,000 Merriam 22,000 They agreed to admit Ramelow into the business for a one-third interest in the new partnership. Ramelow contributes $22,000 cash in exchange for the partnership interest. Assume that Floyd and Merriam shared profits and losses equally before the admission of Ramelow. To which partner is the bonus (old or new) and how ? much is the bonus