4 Ehsan contributed a building at $22.500 and a land valued at $66,600 The journal entry to record this transaction for the partnership is OA Ehsan, Capital...... 89,100. Building 22,500 Land.. 66,600 OB. Land 22,500 Building. 66.600 Partnership Exp. 89.100 OC Building 22.500 Land 66,600 Ehsan, Capital.. Oo.Ehsan, Capital.. Building 89,100 89,100 22,500 66,600 Land paints