Fontaine and Monroe are forming a partnership. Fontaine invests a building that has a market value of $360,000; the partnership assumes responsibility for a $130,000 note secured by a mortgage on the property. Monroe invests $105,000 in cash and equipment that has a market value of $80,000. For the partnership, the amounts recorded for total assets and for total capital account are: Skipped Multiple Choice 0 Total assets $415,000; total capital $415,000. 0 Total assets $545,000; total capital $415,000. 0 Total assets $415,000; total capital $545,000. 0 Total assets $545,000; total capital $545,000. 0 Total assets $675,000; total capital $675,000