Fontaine and Monroe are forming a partnership. Fontaine invests a building that has a market value of $352,000; the partnership assumes responsibility for a $126,000 note secured by a mortgage on the property. Monroe invests $101,000 in cash and equipment that has a market value of $76,000. For the partnership, the amounts recorded for the building and for Fontaine's Capital account are: Building $352,000; Fontaine, Capital $226,000o. Building $352,000; Fontaine, Capital $352,000 O Building $226,000; Fontaine, Capital $226,000. O Building $352,000; Fontaine, Capital $303,000. Building $226,000; Fontaine, capital $126,000