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 $319,000 from a book value of $184,000. 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