n he Canfield invests cash of $20,000 and inventory with a cost of $60,000 and a current value of $65,000 in the Canfield and Roose Partnership. In addition, Canfield invests land with a cost of $75,000, a current market value of $170,000, and a $70,000 mortgage on the property assumed by the partnership. Roose invests equipment with a cost of $100,000 and accumulated amortization of $40,000. Roose's equipment has a current market value of $100,000. Roose also invests inventory with a current market value of $30,000. What is the balance in the capital account of Canfield? an a amuae a00 an a s70 OA. $85,000 O B. $180,000 OC. $185,000 OD. $155,000