Fontaine and Monroe are forming a partnership. Fontaine invests a building that has a market value of $368,000; the partnership assumes responsibility for a $134,000 note secured by a mortgage on the property. Monroe invests $109,000 in cash and equipment that has a market value of $84,000. For the partnership, the amounts recorded for total assets and for total capital account are: Multiple Choice Total assets $561,000; total capital $561,000. Total assets $695,000; total capital $695,000. Total assets $427,000; total capital $561,000. Total assets $561,000; total capital $427,000. Total assets $427,000; total capital $427,000.