8 isa, a new partner, contributed $70,000 cash plus machines valued at $35,000 to the partnership. This transaction is recorded by the following journal entry: OAD Cash $70,000 Dr Machines $35.000 O Dr. Cash O Partnership Capital $105.000 $70,000 Dr Machines $35.000 Cr a Capital $106.000 OCD a Capital $105.000 Cr. Cash $70,000 CMachines $35.000 Op.Dr Ass $105.000 O Partesh Capital $105,000