Sanders, Roberts, and Garrett are partners with capital balances of $50,000, $30,000 and $20,000 and who share in the profit and loss of the SRG partnership 30%, 20%, and 50%, respectively, when they agree to admit Pearson for a 20% interest.Pearson contributes $38,000 to the partnership and the bonus method is used. What amount will be credited for Pearson's beginning capital balance?