Hewlett and Martin are partners. Hewlett's capital balance in the partnership is $58,000, and Martin's capital balance $55,000. Hewlett and Martin have agreed to share equally in income or loss. The existing partners agree to accept Black with a 20% interest. Black will invest $36,200 in the partnership. The bonus that is granted to Hewlett and Martin equals:

• 1,858 to Hewlett; $1,810 to Martin.

• $0, because Hewlett and Martin actually grant a bonus to Black.

• $3,620 each.

• $3,180 each.

• $1,858 each.