The ABCD Partnership has the following balance sheet at January 1, 2020, prior to the admission of new partner, Fredrick.

Cash and current assets	$	39,000	Liabilities	$	52,000
Land		234,000	Abe, capital		26,000
Building and equipment		130,000	Bob, capital		52,000
			Carl, capital		117,000
			David, capital		156,000
Total	$	403,000	Total	$	403,000

Fredrick contributes $50,000 into the partnership for a 30% interest. The four original partners share profits and losses equally.

Using the bonus method, determine the balances for each of the five partners after Fredrick joins the partnership.