Hewlett and Martin are partners. Hewlett's capital balance in the partnership is $62,000, and Martin's capital balance is $59,000. 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 $35,400 in the partnership. The bonus that is granted to Hewlett and Martin equals:

A. $1,814 each.

B. $1,814 to Hewitt; $1,770 to Martin.

C. $3,540 each.

D. $2,060 each.