4. Roberts and Smith drafted a partnership agreement that lists the following assets contributed at the partnership's formation: Cash Inventory Building Furniture & Equipment Contributed by Roberts Smith $20,000 $30,000 15,000 40,000 15,000 The building is subject to a mortgage of $10,000, which the partnership has assumed. The partnership agreement also specifies that profits and losses are to be distributed evenly. What amounts should be recorded as capital for Roberts and Smith at the formation of the partnership?