Hannah Johnson contributed equipment, Inventory, and $41,200 cash to a partnership. The equipment had a book value of $28,700 and a market value of $33,200. The inventory had a book value of $49,800 but only had a market value of $14,100 due to obsolescence. The partnership also assumed a $13,000 note payable owed by Hannah that was originally used to purchase the equipment. What amount should be recorded to Hannah's capital account? Oa. $106,700 Ob. $124.200 Oc. $101.500 Od. $75,500