Ehsan contributed a building at $22,500 and a land valued at $66,600. The journal entry to record this transaction for the partnership is OA. Land 22,500 Building 66,600 Partnership Exp. 89,100 OB. Ehsan, Capital. 89,100 Building 22,500 Land 66,600 OC. Building. 22,500 Land 66,600 Ehsan, Capital. OD.Ehsan, Capital.. Building.. Land. 89,100 89,100 22,500 66,600