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Brian and Sandy are forming a partnership. Brian will invest a truck with a book value of $10100 and a fair value of $13500.

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Brian and Sandy are forming a partnership. Brian will invest a truck with a book value of $10100 and a fair value of $13500. Sandy will invest land and a building with a book value of $30600 and a fair value of $42300 with a mortgage of $14300. What amount should be recorded in Sandy's capital account? O $42300 O $30600 $13500 O $28000

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