Donna and Taylor form a partnership. Donna Invests a building that has a market value of $348,000, the partnership assumes responsibility for a $124.000 note secured by a mortgage on the property. Taylor invests $99,000 in cash and equipment that has a market value of $74,000. The amounts recorded for total assets and for total partnership capital are: Multiple Choice Total assets $397,000 total capital $521000 Total assets $397,000; total capital $397000 Total assets $521,000 total capital $397.000 Oo oo O Total assets 5645,000, total capital $645,000 Total assets 5521000, total capital $521000