Post with proper calculations. Thank you!

P1, P2, and P3 are partners in XYZ Inc. Their capital balances on Dec 31, Year 5, are $386,799 for P1, $257,885 for P2, and $322,351 for P3. Among these partners on this date, the income sharing ratios are 49.57% for P1, 28.78% for P2, and the remainder for P3. On Jan 1, Year 6, P1 will retire from the partnership and will be paid $465,591 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? O a $33,826 O b. $37,209 Oc$36,363 O d. $35,517 O e $34,672