Hannah Johnson contributed equipment, inventory, and $43,100 cash to a partnership. The equipment had a book value of $28,900 and a market value of35,900. The inventory had a book value of $47,300 but only had a market value of $13,200 due to obsolescence. The partnership also assumed a $14,600 note payable owed by Hannah that was originally used to purchase the equipment. What amount should be recorded to Hannah's capital account? Oa. $77,600 Ob. $106,800 . $126,300 Od. $104,700