Brooke contributed equipment, inventory, and $53,000 cash to the partnership. The equipment had a book value of $20,000 amd a market value of $30,000. The inventory had a book value of $50,000, but only had a market value of $15,000, but only had a market value of $15,000 due to obselescence. The partnership also assumed a $12,000 note payable owed by Brooke that was originally used to purchase the equipment What amount should be recorded to Brooke's capital account? 99,000 111,000 86,000 123,000