Sandra and Kelsey are forming a partnership. Sandra will invest a piece of equipment with a book value of $5,700 and a fair market value of $16,900. Kelsey will invest a building with a book value of $34,500 and a fair market value of $56,800. What amount will be recorded to Sandra's capital account? a. $5,700 b. $16,900 c. $56,800 d. $34,500