Fontaine and Monroe are forming a partnership. Fontaine invests a building that has a market value of $358,000; the partnership assumes responsibility for a $129,000 note secured by a mortgage on the property. Monroe invests $104,000 in cash and equipment that has a market value of $79,000. For the partnership, the amounts recorded for Fontaine's Capital account and for Monroe's Capital account are: Multiple Choice Fontaine, Capital $229,000, Monroe, Capital $183,000 Fontaine, Capital $358,000, Monroe, Capital $183,000, Fontaine, Capital $229,000; Monroe, Capital $79,000. Fontaine, Capital $229,000; Monroe, Capital 3104.000. Fontaine, Capital $358.000; Monroe, Capital $104,000