Hannah Johnson contributed equipment, inventory, and $51,300 cash to a partnership. The equipment had a book value of $29,400 and a market value of $34,600. The inventory had a book value of $48,600 but only had a market value of $19,700 due to obsolescence. The partnership also assumed a $16,600 note payable owed by Hannah that was originally used to purchase the equipment.

What amount should be recorded to Hannah's capital account?