Sandra and Kelsey are forming a partnership. Sandra will invest a piece of equipment with a book value of $5,000 and a fair market value of $10,900. Kelsey will invest a building with a book value of $33,300 and a fair market value of $77,900.
1. What amount will be recorded to Sandra's capital account?

Skathy lee berggren, a professor of oral communication at cornell university, indicates “a lot of my students re­ally [only] scratch the surface with the type of research they’re doing.” according to andy guess, at inside higher ed, “just because students walk in the door as ‘digital natives’, doesn’t mean they’re equipped to handle the heavy lifting of digital databases and proprietary search engines that comprise the bulk of modern, online re­search techniques.” students erroneously think a google search is research. as you read through the reasons that should stimulate your interest in studying research methods or evaluate the nine factors that guarantee good research, what actions do you propose to narrow the gap between students’ research competence and what’s required of a modern college graduate about to become a manage