Fontaine and Monroe are forming a partnership. Fontaine Invests a building that has a market value of $344.000; the partnership assumes responsibility for a $122.000 note secured by a mortgage on the property. Monroe Invests $97.000 In cash and equipment that has a market value of $72,000. For the partnership, the amounts recorded for total assets and for total capital account are: Multiple Choice O Total assets $513.000: total capital $391,000. O Total assets $391.000: total capital $391,000. o Total assets $635,000; total capital $635,000. o Total assets $513.000; total capital $513,000. o o O Total assets $391.000; total capital $513,000