Gentry, sole proprietor of a hardware business, decides to form a partnership with Noel. Gentrys accounts are as follows: Book Value / Market Value Cash $ 20,000/ $ 20,000 Accounts Receivable (net) 52,000 / 45,000 Inventory 112,000 /125,000 Land 40,000 / 100,000 Building (net) 300,000 / 340,000 Accounts Payable 25,000 / 25,000 Mortgage Payable 75,000 / 75,000 *Noel agrees to contribute $70,000 for a 20% interest. Journalize the entries to record (a) Gentrys investment and (b) Noels investment