Fontaine and Monroe are forming a partnership. Fontaine invests a building that has a market value of $364,000, the partnership assumes responsibility for a $132.000 note secured by a mortgage on the property, Monroe invests $107.000 in cash and equipment that has a market value of $82.000. For the partnership, the amounts recorded for total assets and for total capital account are: Multiple Choice O Total assets $553,000; total capital $553,000 O O Total assets $421000, total capital $421,000. O Total assets $421000, total capital $553,000 O Total assets $553.000, total capital $421000 o Total assets $685,000 total capital 5685.000