31. Sally Smythe enters into a partnership by contributing the following: Cash, $15,000; Accounts Receivable $4,500; Machinery which cost $3,000 and has a fair market value of $2,125; and accounts payable of $1,200. What amount will be recorded in her capital account? A. $21,625. B. $20,425. C. $22,500. D. $21,300