A partnership began its first year with the following capital balances:

Adrian, capital 26000

Brian, capital 52000

Charles, capital 117000

David, capital 156,000

Edger contributes $49,000 into the partnership for 25% interest. the four original partner share profits and losses equally. using the bonus method the capital balance for Adrian after Edger joins the partnership is

A. 13250

B. 39250

C. 12750

D. 26000

E. 51000