Austin Fisher contributed iand, inventory, and $28,000 cash to a parthership. The land had a beok value of $70,000 and a market value of $125,000. The inventory had a book Journalizing Partner's Original Investment value of $63,400 and a market value of $58,300. The portnership also assumed a $50,000 note payable owed by Ficher that was used orlginaliy to purchase the land. Required