On June 30, Year 5, the balance sheet for the Coll, Maduro & Prieto Partnership (along with the income-sharing ratio) was as follows:

Total Assets $180,000

Coll, capital (20%) 51,000

Maduro, capital (20%) 39,000

Prieto, capital (60%) 90,000

Total Liabilities/Capital $180,000

Coll decided to retire from the partnership. It was agreed that the partnership would pay Coll $54,000 cash for Colls partnership interest. The bonus method is to be used. After Colls retirement, what is the balance of Maduros capital account?

$37,500

$39,250

$38,400

$38,250