Sandra and Kelsey are forming a partnership. Sandra will invest a piece of equipment with a book value of $6,100 and a fair market value of $16,500. Kelsey will invest a building with a book value of $31,800 and a fair market value of $77,600. What amount will be recorded to the building account? Oa. $77,600 Ob. $6,100 Oc. $31,800 Od. $16,500