The ABCD Partnership has the following balance sheet at January 1, 2010, prior to the admission of new partner, Eden. 
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.
Definitions:
Promotional Material
Items designed to advertise a product, service, or company, ranging from brochures and flyers to online ads and merchandise.
Account Analysis
The process of analyzing each prospect and customer to maximize the chances of reaching a sales goal.
Sales Call Allocation
The process of assigning and managing sales representatives' visits or phone calls to current and potential clients to optimize sales efforts.
Customer Sales Planning
The process of strategizing sales efforts tailored specifically towards meeting the needs and expectations of customers to boost sales results.
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