Hannah Johnson contributed equipment, inventory, and $43,000 cash to a partnership. The equipment had a book value of $28,600 and a market value of $34,700. The inventory had a book value of $58,500 but only had a market value of $16,100 due to obsolescence. The partnership also assumed a $17,000 note payable owed by Hannah that was originally used to purchase the equipment. What amount should be recorded to Hannah's capital account? Ca. $110,800 b. $136,2001 Oc. $76,800 Cd. $113,100