Henry Jones contributed equipment, inventory, and $48,100 cash to a partnership. The equipment had a book. value of $27,800 and market value of $33,500. The inventory had a book value of $43,000 but only had a market value of $14,500 due to obsolescence. The partnership also assumed a $13,100 note payable owed by Hency that was originally used to purchase the equipment. What amount should be recorded to Henry's capital account? a. 5132000 b. $111.500 c. $83:000 d. $105:800