Gavin invested $46,000 in the Jason and Kelly Partnership for ownership equity of $46,000. Prior to the investment, land was revalued to a market value of $333,000 from a book value of $180,000. Jason and Kelly share net income in a 1:2 ratio. a. Journalize the entry for the revaluation of land. (The partnership does not use the temporary asset revaluation account.) If an amount box does not require an entry, leave it blank. b. Journalize the entry to admit Gavin. If an amount box does not require an entry, leave it blank.