Fontaine and Monroe are forming a partnership. Fontaine invests a building that has a market value of $250,000; the partnership assumes responsibility for a $75,000 note secured by a mortgage on the property. Monroe invests $100,000 in cash and equipment that has a market value of $55,000. For the partnership, the amounts recorded for Fontaine's Capital account and for Monroe's Capital account are: A) Fontaine, Capital $250,000: Monroe, Capital $155,000. B) Fontaine, Capital $175,000; Monroe, Capital $155,000 C) Fontaine, Capital $175,000: Monroe, Capital $45,000. D) Fontaine, Capital $250,000: Monroe, Capital $100,000. E) Fontaine, Capital $0; Monroe, Capital $100,000