Robert Johnson contributed equipment, inventory, and $18,000 cash to the partnership. The equipment had a book value of $25,000 and market value of $28,000. The inventory has a book value of $50,000, but only had a market value of $27,000 due to obsolescence. Assuming all partners agree with the market values, what amount should Robert's capital account be recorded? $85,000 $73,000 $117,000 $105,000