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Brian and Sandy are forming a partnership. Brian will invest a truck with a book value of $9600 and a fair value of $13100. Sandy

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Brian and Sandy are forming a partnership. Brian will invest a truck with a book value of $9600 and a fair value of $13100. Sandy will invest a building with a book value of $30300 and a fair value of $41300 with a mortgage of $15400. What amount should be recorded in Brian's capital account? O $30300 O $13100 O $41300 O $25900

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