eBook Partner Bonus Show Me How Sharpe has a capital balance of $109,000 after adjusting assets to fair market value. Lowman contributes $58,000 to receive a 30% interest in a new partnership with Sharpe.. Determine the amount and recipient of the partner bonus. Amount of bonus Recipient of bonus Sharpe Check My Work Determine the new total equity after the contribution. Then, compute the new partner's percentage equity interest. If the new partner's equity interest is less than the amount paid, then the existing partner received a bonus. If the new partner's equity interest is greater than the amount paid, then the bonus goes to the new partner.