P1, P2, and P3 are partners in XYZ Inc. Their capital balances on Dec 31, Year 5, are $275,991 for P1, $383,361 for P2, and $203,158 for P3. Among these partners on this date, the income sharing ratios are 40.93% for P1, 37.42% for P2, and the remainder for P3. On Jan 1, Year 6, a new partner P4 invests $162,272 in XYZ Inc for a one-fifth (20%) interest in capital. In the journal entry to admit the new partner P4, how much capital will be credited or debited to P1 on Jan 1 using the BONUS method? a. $17,034 Ob $15.724 c. $17,471 d. $16,160 De 516 597