The ABCD Partnership has the following balance sheet at January 1, 2017, prior to the admission of new partner, Eden.

Cash and current assets $39,000 Land 234,000 Building and equipment 130,000 403,000

Liabilities $ 52,000 Adams, Capital 26,000 Barnes, capital 52,000 Cords, capital 117,000 Davis, capital 156,000 $403,000

. Eden contributes $49,000 into the partnership for a 25% interest. The four original partners share profits and losses equally. Using the bonus method, determine the balances for each of the five partners after Eden joins the partnership.