2. Luqmaan and Idris drafted a partnership agreement that lists the following assets contributed at the partnership's formation: Cash Inventory Building Furniture & Equipment Contributed by Luqmaan Idris $20,000 $30,000 0 15,000 0 40,000 15,000 0 The building is subject to a mortgage of $10,000, which the partnership has assumed. The partnership agreement also specifies that profits and losses are to be distributed evenly. Give journal entries.? (10 points)