00 Hannah Johnson contributed equipment, inventory, and $56,300 cash to a partnership. The equipment had a book value of $29,500 and a market value of $34,700. The Inventory had a book value of $46,200 but only had a market value of $12,000 due to obsolescence. The partnership also assumed a $16,700 note payable owed by Hannah that was originally used to purchase the equipment What amount should be recorded to Hannah's capital account? Da, 1120300 OD. SU200 On $113300 Od. 387.00