2. Two Sole Proprietors form a Partnership. a.) C and D formed a partnership and invested the following assets and liabilities: market Fair Carrying Value 300,000 Value C: Cash 000 Land 000 300, 450,000 280, D: 100,000 100, 600,000 520,0 Cash 000 Building 00 Mortgage Payable (400,000) (400,000) The partners share profits equally. Required: Prepare the opening journal entry in the books of the partnership