Calaguas and Dela Cruz formed a partnership and invested the following assets and liabilities Fair Market Value Carrying Value Calaguas: Cash P300,000 P300,000 Land 450,000 280,000 Dela Cruz: Cash 100,000 100,000 Building 600,000 520,000 Mortgage Payable (400,000) (400,000) The partners will share profits and losses equally Required: Prepare the opening journal entry in the books of the partnershi