Gavin invested $48,000 in the Jason and Kelly Parthership for ownership equity of $48,000. Prior to the investment, land was revalued to a market walue of \$396,000 from a book value of \$171,000. Jason and Kelly share not incorne in a 1:2 ratio. o. Journalize the entry for the revaluation of land. (The partnership does not use the temporary asset rovaluation account.) If an amount box does not require an entry, litave it blank. b. Journalize the entry to admit Gavin. If un amount box thes not require an entry, leave is blank