Fontaine and Monroe are forming a partnership. Fontaine invests a building that has a market value of $362,000; the partners for a $131,000 note secured by a mortgage on the property. Monroe invests $106,000 in cash and equipment that has a mark partnership, the amounts recorded for total assets and for total capital account are: Multiple Choice Total assets $418,000; total capital $418,000. Total assets $680,000; total capital $680,000. Total assets $418,000; total capital $549,000. Total assets $549,000; total capital $549,000. Total assets $549,000; total capital $418,000. a building that has a market value of $362,000; the partnership assumes responsibility Foe invests $106,000 in cash and equipment that has a market value of $81,000. For the apital account are