P1, P2, and P3 are partners in XYZ Inc. Their capital balances on Dec 31, Year 5, are $152,871 for P1, $101,914 for P2, and $127,392 for P3. Among these partners on this date, the income sharing ratios are 31.33% for P1, 47.02% for P2, and the remainder for P3. On Jan 1, Year 6, P1 will retire from the partnership and will be paid $184,011 as a return of capital. In the journal entry to record the retirement, how much capital will be credited or debited to P3 on Jan 1 using the BONUS method? a $10,799 b. $10,063 Oc$9,818 d. $10,309 e $10,554