Majeau and Horcica are forming a partnership. Majeau will invest equipment that currently is being used by another business owned by Majeau. The equipment has a fair market value of $45,000. Also, the partnership will assume responsibility for a $10,000 note secured the equipment. Horcica will invest $25,000 cash. On the books of the partnership, the amount to be recorded as a credit to Majeau's capital account is b OOO $35,000 525,000 $30,000 $55,000 d