Gavin invested $41,000 in the Jason and Kelly partnership for ownership equity of $41,000. Prior to the investment land was revalued to a market value of $434,000 from a book value of $191,000. Jason and Kelly share net income in a 1:2 ratio. Required: a. Provide the journal entry for the revaluation of land.* b. Provide the journal entry to admit Gavin.* *Refer to the Chart of Accounts for exact wording of account titles.