Fontaine and Monroe are forming a partnership. Fontaine invests a building that has a market value of $334,000; the partnership assumes responsibility for a $117.000 note secured by a mortgage on the property, Monroe invests $92,000 in cash and equipment that has a market value of $67,000. For the partnership, the amounts recorded for Fontaine's Capital account and for Monroe's Capital account are: Multiple Choice Fontaine, Capital $334,000; Monroe, Capital $159,000. Fontaine, Capital $334,000; Monroe, Capital $92,000. Fontaine, Capital $217,000; Monroe, Capital $159,000 O Fontaine, Capital $217000, Monroe, Capital $92.000 Fontaine, Capitol $217,000; Montoe. Capital $67,000. Charger Company's most recent balance sheet reports total assets of $30,600,000, total liabilities of $17,850,000 and total equity of $12,750,000. The debt to equity ratio for the period is (rounded to two decimals): Multiple Choice 1.71 0.42 1.40 0.71 0.58 Clabber Company has bonds outstanding with a par value of $107,000 and a carrying value of $ 101,500. If the company calls these bonds at a price of $98,500, the gain or loss on retirement is: Multiple Choice $5,500 loss $3,000 loss. $8,500 loss. $5,500 gain. $3,000 gain