Blue invests cash of $20,000 and a building with a cost of $250,000 and accumulated depreciation to date of $95,000 in the Black and Blue Partnership....

Blue invests cash of $20,000 and a building with a cost of $250,000 and accumulated depreciation to date of $95,000 in the Black and Blue Partnership. The building has a current market value of $340,000. A mortgage note payable of $105,000 is outstanding on the building and will be assumed by the partnership. Blue’s capital account would be credited for: