Hannah Johnson contributed equipment, inventory, and $44,200 cash to a partnership. The equipment had a book value of $27,400 and a market value of $34,600. The inventory had a book value of $40,700 but only had a market value of $17,200 due to obsolescence. The partnership also assumed a $14,800 note payable owed by Hannah that was originally used to purchase the equipment. What amount should be recorded to Hannah's capital account?