Sandra and Kelsey are forming a partnership. Sandra will invest a piece of equipment with a book value of $4,500 and a fair market value of $13,300. Kelsey will invest a building with a book value of $47,200 and a fair market value of $75,700. What amount will be recorded to Sandra's capital account? Oa. $75,700 Ob. $47,200 Oc. $4,500 Od. $13,300