Doogan had the following normal account balances just prior to transferring them to a new partnership: Cash - carrying amount and fair value $15,000 Accounts receivable - carrying amount $42,000; fair value $41,000 Inventory - carrying amount $44,000; fair value $46,000 Notes payable - carrying amount and fair value $19,000 What is the amount of Doogan's initial investment in the partnership? Select answer from the options below $121,000 $120,000 $83,000 $82,000