Sandra and Kelsey are forming a partnership. Sandra will invest a piece of equipment with a book value of $6,500 and a fair market value of $12,900. Kelsey will invest a building with a book value of $34,700 and a fair market value of $73,200. What amount will be recorded to Sandra's capital account? Oa. $6.500 Ob. 573.200 Oc. $34,700 Od. 12.900