Electron and Neutron form ElectronNeutron Partnership and invest the following assets and labies Fair Market Value Carrying Electron Cash Land Value $205,000 $150,000 170,000 140,000 Neutron Cash Building Mortgage Payable 216,000 $160,000 280,000 190,000 (125,000) (125,000) Assuming that the partners will share income and losses equally, prepare the entry to record the formation of the partnership, Prove that your journal is balance. (20x% = 10)