Fontaine and Monroe are forming a partnership. Fontaine invests in 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 total assets and for total capital account are: Total assets $376,000; total capital $493,000. O Total assets $610,000; total capital $610,000 O Total assets $493,000; total capital $376,000. Total assets $376,000; total capital $376,000. Total assets $493,000; total capital $493,000