C eBook Show Me How Calculator Journalizing Partner's Original Investment Austin Fisher contributed land, inventory, and $27,000 cash to a partnership. The land had a book value of $77,000 and a market value of $141,000. The inventory had a book value of $68,500 and a market value of $63,000. The partnership also assumed a $55,000 note payable owed by Fisher that was used originally to purchase the land. Required: Provide the journal entry for Fisher's contribution to the partnership. If an amount box does not require an entry, leave it blank. Cash Inventory Land Notes Payable Austin Fisher, Capital Foodsack Checy Work Record the assets at their current values, and record the ability at its current value. Fisher's Capital account will be the balancing item for the entry