Jonty Johnson and Ben Bear formed a partnership on September 1. Jody contributed cash of $100000 and furniture with a cost of $50000 and fair value of $28000. Ben contributed cash of $70000 and equipment with a cost of $75000 and a fair value of $50000. The appropriate amount to be credited to each partner's capital account on September 1 is O J. Johnson, Capital - $128000; B. Bear, Capital - $145000 O 1. Johnson, Capital - $150000; B. Bear, Capital - $145000, O J. Johnson, Capital - $150000; B. Bear, Capital - $120000 O J. Johnson, Capital - $128000; B. Bear, Capital - $120000