Sandra and Kelsey are forming a partnership. Sandra will invest a piece of equipment with a book value of $4,300 and a fair market value of $15,000. Kelsey will invest a building with a book value of $34,600 and a fair market value of $57,600. What amount will be recorded to Kelsey's capital account

$57600

Explanation:

The capital account of a business indicates the net worth it that particular business. The fair value of an asset brings about an increase to the capital account.

In this scenario, the amount that will be recorded to Kelsey's capital account will be her fair market value of the building which is $57,600.