158 Fontaine and Monroe are forming a partnership. Fontaine invests a building that has a market value of $344,000; the partnership assumes responsibility for a $122,000 note secured by a mortgage on the property. Monroe invests $97,000 in cash and equipment that has a market value of $72,000. For the partnership, the amounts recorded for Fontaine's Capital account and for Monroe's Capital account are: Skipped Multiple Choice 0 Fontaine, Capital $344,000; Monroe, Capital $97,000. Fontaine, capi 0 Fontaine, Capital $344,000; Monroe, Capital $169,000. 0 Fontaine, Capital $222,000; Monroe, Capital $169,000. 0 Fontaine, Capital $222,000; Monroe, Capital $72,000. 0 Fontaine, Capital $222,000; Monroe, Capital $97,000