QUESTION 1 Fontaine and Monroe are forming a partnership. Fontaine invests a building that has a market value of $250,000 and a $75,000 note payable. Monroe invests $100,000 in cash and equipment that has a market value of $55,000. For the partnership, the amounts recorded for Fontaine's Capital account and for Monroe's Capital account are: 0000 Fontaine, Capital $175,000; Monroe, Capital $45,000. Fontaine, Capital $175,000; Monroe, Capital $155,000. Fontaine, Capital $250,000; Monroe, Capital $155,000. Fontaine, Capital $250,000; Monroe, Capital $100,000. Fontaine, Capital $0; Monroe, Capital $100,000.