6. Mary and Dawn form a partnership and invest the following assets and liabilities Mary Cash Land Dawn Cash Fair Market ValueCarrying Value Building Mortgage Payable $ 50,000 70,000 16,000 100,000 (60,000) $50,000 40,000 16,000 90,000 (60,000) Assuming that the partners will share income and losses equally, in the journal provided prepare the entry to record the formation of the partnership. (Omit explanation.)