5. Charlie and Brown form a partnership and invest the following assets and liabilities Fair Market Value Carrying Value Mary Cash Land S 50,0001 70,000 $50,000 40,000 Dawn Cash Building Mortgage Payable 16,000 100,000 (60,000) 16,000 90,000 (60,000) Assuming that the partners will share income and losses equally, prepare the entry to record the formation of the partnership. [ 9 points)