Hannah Johnson contributed equipment, inventory, and $50,000 cash to a partnership. The equipment had a book value of $27,800 and a market value of $35,400. The inventory had a book value of $42,100 but only had a market value of $16,800 due to obsolescence. The partnership also assumed a $13,700 note payable owed by Hannah that was originally used to purchase the equipment. What amount should be recorded to Hannah's capital account? Oa. $115,900 Ob. $106,200 Oc. $127,500 Od. $88,500 ............