5) On August 1, Jill Farety and Nicole Osilinsky decide to form a partnership. Of the following items shown below, Jill invested the assets and the partnership assumed the liabilities: Accounts receivable Land Building Accounts payable Notes payable Fair Vahre 9,500 250,000 85,000 5,000 100,000 Nicole invested $40,000 in cash and $25,000 in equipment. Prepare two journal entries to record the partners' investments in the partnership