Henry Jones contributed equipment, inventory, and $58,300 in cash to the partnership. The equipment had a book value of $25,000 and a market value of $33,500. The inventory had a book value of $50,800, but only had a market value of $11,500 due to obsolescence. The partnership also assumed a note payable of $13,400 owed by Henry that was originally used to purchase the team.

What amount should be recorded in Henry's capital account?