Ehsan contributed a building at $22,500 and a land valued at $66,000. The journal entry to record thin transaction for the partnership is OA Building Land Ehsan, Capital Oa Ehsan, Capital 22,500 66,600 89,100 89,100 Building Land. OC Ehsan, Capital. Building Land ODLand Building Partnership Exp 22,500 66,600 89,100 22,500 66,600 22,500 66,600 89,100 F