Cody Jenkins and Lacey Tanner formed a partnership to provide landscaping services. Jenkins and Tanner shared profits and losses equally. After all the tangible assets have been adjusted to current market prices, the capital accounts of Jenkins and Tanner have balances of $78,000 and $46,000, respectively. Valeria Solano has expertise with using the computer to prepare landscape designs, cost estimates, and renderings. Jenkins and Tanner deem these skills useful; thus, Solano is admitted to the partnershipat a 30% interest for a purchase price of $32,000.

a.	Determine the recipient and amount of the partner bonus.
b.	On December 31, journalize the entry for the admission of Solano into the partnership.
c.	Why would a bonus be paid in this situation?