kern and pate are partners with capital balances of $60,000 and $20,000, respectively. profits and losses are divided in the ratio of 60:40. kern and pate decided to form a new partnership with grant, who invested land valued at $15,000 for a 20% capital interest in the new partnership. grant's cost of the land was $12,000. the partnership elected to use the bonus method to record the admission of grant into the partnership. grant's capital account should be credited for