Sandra and Kelsey are forming a partnership. Sandra will invest a piece of equipment with a book value of $6,900 and a fair market value of $11,500. Kelsey will invest a building with a book value of $33,800 and a fair market value of $61,400. What amount will be recorded to the building account? a. $11,500 b. $33,800 c. $61,400 d. $6,900