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Hewlett and Martin are partners. Hewlett's capital balance in the partnership is $58,500, and Martin's capital balance $55,500. Hewlett and Martin have agreed to share

Hewlett and Martin are partners. Hewlett's capital balance in the partnership is $58,500, and Martin's capital balance $55,500. 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 $36,100 in the partnership. The bonus that is granted to Hewlett and Martin equals:

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