Callie Is Admitted to the Adams & Beal Partnership Under

Callie is admitted to the Adams & Beal Partnership under the bonus method. Callie contributes cash of $20,000 and non-cash assets with a market value of $30,000 and book value of $15,000 in exchange for a 20% ownership interest in the new partnership. Prior to the admission of Callie, the capital of the existing partnership was $130,000 and an appraisal showed the partnership net assets were fairly stated. Adams & Beal shared profits and losses at a ratio of 80/20, respectively.
Which of the following bonus amounts would be recorded?

A) $14,000 to Callie capital
B) $2,800 increase to Beal capital
C) $2,800 decrease to Beal capital
D) $7,000 increase to Adams capital