Fletcher had the following normal account balances just prior to transferring them to a new partnership: Cash - carrying amount and fair value $21,000 Inventory - carrying amount $68,000; fair value $70,000 Equipment - carrying amount $70,000; fair value $65,000 Accumulated depreciation - $10,000 What is the amount of the investment Fletcher has in the new partnership? Select answer from the options below $156,000 $149,000 $146,000 $166,000