Dwayne Wales contributed equipment, inventory, and $106,000 cash to a partnership. The equipment had a book value of $50,000 and a market value of $56,000. The inventory had a book value of $100,000 but only had a market value of $30,000 due to obsolescence. The partnership also assumed a $24,000 note payable owed by Dwayne that was originally used to purchase the equipment. What amount should be recorded to Dwayne's capital account? $216.000 $232,000 $192.000 $168.000