Badger and Fox are forming a partnership. Badger invests a building that has a market value of $342.000, the partnership assumes responsibility for a $121.000 note secured by a mortgage on the property. Fox invests $96.000 in cash and equipment that has a market value of $71,000. For the partnership. the amounts recorded for the building and for Badger's Capital account are: Multiple Choice O Building $342.000; Badger. Capital $288.000. O Building $342.000; Badger. Capital $342.000 O Building $221.000: Badger. Capital $221.000 O Building $221.000: Badger. Capital $121.000 O Building $342000: Badger Capital $220.000