5 ABC is a partnership of Amber, Brook and Clara. The partnership is a publishing company. During 2020 the following transactions occurred: January 1: The company sold 30,000 monthly magazine subscriptions for one year starting from February. The price for each subscription is $22 March 1: Clara invested $ 6,000 worth of land in the partnership 3 points Save As December 31: The company recorded amortization for a patent that was purchased back on March 1, 2020 with a $ 120,000. The company expects the useful life for the patent to be 8 years. Journalize the above transactions