Fontaine and Monroe are forming a partnership. Fontaine invests in a building that has a market value of $356,000; the partnership assumes responsibility for a $128,000 note secured by a mortgage on the property. Monroe invests $103,000 in cash and equipment that has a market value of $78,000. For the partnership, the amounts recorded for Fontaine's Capital account and for Monroe's Capital account are:

a. Fontaine, Capital $356,000; Monroe, Capital $103,000.

b. Fontaine, Capital $228,000; Monroe, Capital $181,000.

c. Fontaine, Capital $356,000; Monroe, Capital $181,000.

d. Fontaine, Capital $228,000; Monroe, Capital $103,000.

e. Fontaine, Capital $228,000; Monroe, Capital $78,000.

Show work please.